estate and gift tax regimes Tag

cular types of restrictions included in the entity’s governing documents. Taxpayers implementing proper discount planning have been able to reduce the federal transfer tax value of their family business interests by 25 to 45. However, Section 2704 authorized the Treasury to issue additional regulations in...

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The New Year's Eve "fiscal cliff" deadline came and went.  To avoid mandatory across-the-board budget cut scenario, the U.S. Senate and House of Representatives on January 1st adopted a compromise measure.  With some modifications targeting only “wealthy” taxpayers, the compromise act permanently extended certain provisions...

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