Searching Content indexed under Wealth & Asset Management by BakerHostetler ordered by Published Date Descending.
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Climate Change's Secret Other Side: There Is Money To Be Made
Greta Thunberg's sail across the Atlantic to attend the UN's Climate Action Summit was an exhilarating event not just for climate change activists but for the investment community as well
United States
1 Oct 2019
The Three "Cs" For Investment Advisers' Compliance Attention In 2019
As chief compliance officers prepare for their annual compliance reviews, they should familiarize themselves with the examination priorities letter the Securities and Exchange Commission (SEC)
United States
22 Jan 2019
Tax Analysis: Securitized Tokens Backed By Real Property Or Other Assets
In October 2018, an asset management company, Elevated Returns, reportedly raised $18 million through securitized tokens backed by commercial real estate.
United States
20 Dec 2018
Opportunity Zones And Opportunity Funds: Treasury Issues Eagerly Anticipated Proposed Regulations And Other IRS Guidance On New Tax Incentive
There also are further questions about some of the timing requirements and how they apply in certain cases.
United States
30 Oct 2018
Blockchain Tokens Backed By Real-World Assets Appear To Grow In Popularity
This week brought more announcements related to stablecoins, with a major Japanese technology firm announcing plans to launch a yen-pegged cryptocurrency in 2019.
United States
15 Oct 2018
Beyer Beware: An Examination Of A Family Limited Partnership Gone Wrong
The opinion issued in the case of Estate of Edward G. Beyer v. Commissioner of Internal Revenue was the culmination of an estate planning exercise that had an unfortunate ending for everyone involved.
United States
19 Oct 2016
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
The Donor Advised Fund Alternative To A Family Foundation
There are several gifting vehicles that provide donors and their families with the opportunity to participate in their philanthropy on an ongoing basis
United States
6 Sep 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
Tax Court Rules Corporate Merger Of Family-Owned Businesses Results In Substantial Taxable Gift
In September, the Tax Court issued its opinion in Cavallaro v. Commissioner, T.C. Memo 2014-189, holding that a merger of two family-owned businesses resulted in a $29.6 million gift from Mr. and Mrs. Cavallaro to their three sons.
United States
22 Nov 2014
IRS Attempts To Simplify The Application Process For Certain 501(C)(3) Organizations, But Is "EZ" Better?
On July 1, 2014, the Internal Revenue Service ("IRS") released Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ("Code").
United States
6 Nov 2014
Keep Your Collection Away From The Collectors: Tax Planning For Fine Art
Appreciation of fine art can create challenging tax issues, but with proper planning collectors can minimize the estate, gift, and income tax consequences of their collections.
United States
24 Oct 2014
A Disconcerting Proposal From The Senate: Proposed Repeal Of Section 1031
Last November, Senate Finance Committee Chairman, Max Baucus, released the third package in a series of "Staff Discussion Drafts" proposing various changes to reform the Internal Revenue Code.
United States
16 Feb 2014
ACTEC Wealth Advisor App Offers Powerful Planning Tool for Wealth Management Professionals
The American College of Trust and Estate Counsel (ACTEC) is a national association of leading trust and estate attorneys.
United States
4 Feb 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
IRS "Wealth Squad" – Something To Keep In Mind During Tax Season
The IRS Global High Wealth Industry (part of the IRS Large Business & International Division) is auditing individuals with tens of millions of assets or income who utilize complicated financial and estate plan structures.
United States
9 Jan 2014
The Benefits Of Marital Deduction Planning — Even With Portability
As discussed in a prior post, one of the helpful provisions recently added to federal estate tax law allows a surviving spouse to use any "leftover" or "unused" federal estate tax exclusion amount of a deceased spouse.
United States
11 Oct 2013
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
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