Searching Content indexed under Family and Matrimonial by BakerHostetler ordered by Published Date Descending.
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Proposed Regulations Under IRC Section 2704 Seek To Eliminate Discounts On Transfers Of Family Business Interests
The Proposed Regulations would eliminate most valuation discounts on redemptions and transfers of family business interests among family members when a single family "controls" the business both before and after the transfer.
United States
27 Sep 2016
What Do Prince, Michael Jackson, And Whitney Houston Have In Common?
Michael Jackson, Prince and Whitney Houston each revolutionized the music industry and impacted popular music for decades.
United States
18 Jul 2016
Governor Kasich Signs House Bill 229 To Create Ohio Family Trust Company Act
On June 14, 2016, Governor Kasich signed House Bill 229 into law. The bill, which was over two years in the making, allows an Ohio family to establish its own trust company...
United States
22 Jun 2016
New Basis Reporting Requirements (And Penalties) For Decedents' Estates
President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act (the "Act") to reauthorize the Highway Trust Fund's spending authority for another three months.
United States
7 Jan 2016
Use Of A Limited Liability Company For Charitable Purposes
On December 1, Mark Zuckerberg wrote a letter to his newborn daughter, Max, and shared it with the world (on Facebook, of course).
United States
31 Dec 2015
Family Trust Company Legislation Passes Ohio House
On December 9, 2015, House Bill 229 was passed by the Ohio House of Representatives by a vote of 84-8.
United States
23 Dec 2015
Estate Planning Considerations For Millennials
I am a millennial. I grew up in the age of the Internet, computers, and text messaging.
United States
24 Nov 2015
IRS Plans To Further Restrict Family Business Valuation Discounts
IRS regulations anticipated for release as early as this September may further restrict valuation discounts.
United States
24 Aug 2015
U.S. Supreme Court Agrees To Hear Cases Regarding The Constitutionality Of Same-Sex Marriage Bans
The U.S. Supreme Court has agreed to hear four cases from Ohio, Michigan, Kentucky, and Tennessee, respectively, regarding the constitutionality of same-sex marriage bans by the states.
United States
3 Feb 2015
Still Waiting For Guidance On Material Participation
In the Frank Aragona Trust case, the tax court disagreed with the Internal Revenue Service’s arguments that a trust was incapable of providing "personal services" to meet the material participation test under IRC § 469 (c)(7).
United States
2 Feb 2015
Colorado Court Leaves Valuation Question Unanswered When Valuing GRAT Appreciation
The Colorado Court of Appeals upheld the trial court’s determination that grantor retained annuity trust remainder interests were "property interests".
United States
10 Jul 2014
Income Tax Reporting For Decanting
Over the past several years, the number of states specifically authorizing decanting by statute has grown rapidly.
United States
30 Jun 2014
Protecting Private Wealth: Recent Bankruptcy Cases Involving Tuition Payments And Profit Sharing Plans
Two recent decisions may affect the assets of individuals available to satisfy creditors' claims in bankruptcy.
United States
24 Mar 2014
Transfers To Non-Citizen Spouses: Planning Considerations
Estate planning professionals commonly encounter married couples with mixed nationalities.
United States
21 Mar 2014
CRESCENT HOLDINGS: An Issue of First Impression for Partners with Capital Interests
On December 2, 2013, the United States Tax Court issued an opinion in Crescent Holdings, LLC v. Commissioner, 141 T.C. No. 15.
United States
20 Jan 2014
Florida Homestead Planning And Irrevocable Trusts
Florida law prohibits the devise of a homestead if the owner is survived by a minor child or children.
United States
1 Oct 2013
Normalizing Prenuptial Planning
Prenuptial planning is a common consideration for clients who are getting married.
United States
25 Sep 2013
Planning For The Distribution Of Tangible Personal Property: An Ounce Of Planning Is Worth A Pound Of Family Harmony
One of the most overlooked elements of an estate plan is the planning for the distribution of a person’s tangible personal property.
United States
23 Sep 2013
The Limits Of Discretion: Trust Distributions For Health, Education, Maintenance And Support
Trustees are often granted the power to distribute trust property "in the Trustee’s discretion" for a beneficiary’s "general well-being," "best interests," "comfort," or, most commonly, "health, education, maintenance and support."
United States
18 Sep 2013
May I Pay Your Taxes?: Colorado Enacts A New Grantor Reimbursement Statute
Grantor trusts are a powerful tool in estate planning in part because they facilitate depletion of the grantor’s estate by the grantor’s payment of income taxes attributable to the trust.
United States
29 Aug 2013
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