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2016, 4th Quarter
Business Advisor
In this issue...
Flexible Tax Strategies Now Needed in Succession Planning for Business Owners
The most popular tax strategy in succession planning over the past 35 years has been to create minority interest discounts in an effort to lower the value of the client’s business for federal estate and gift tax purposes. With federal estate tax rates as high as 70 percent during this period, and with a federal estate tax exemption as low as $175,000, this strategy no doubt made common sense.
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Business Structuring Under The PATH Act
The Protecting Americans from Tax Hikes Act (the “PATH Act”)  permanently reduced the built-in gains recognition period from 10 years to 5  years for C  corporations making an S  election. It also made permanent the exclusion of gain on the sale of certain C  corporation stock originally issued to the seller. This article discusses business restructuring in light of the PATH Act. Read more »

Did You Know...

A Zarf is used to hold...
  • Sub-Atomic Particles
  • Coffee Cups
  • Rock Climbing Chalk
  • Encrypted Emails


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