Recently, the U.S. Supreme Court ruled unanimously in Connelly v. United States, that the valuation of a decedent’s shares in a closely held corporation for federal estate tax purposes must include insurance proceeds received...more
12/4/2024
/ Beneficiaries ,
Business Ownership ,
Business Succession ,
Buy-Sell Agreements ,
Closely Held Businesses ,
Connelly v United States ,
Death Benefits ,
Estate Planning ,
Estate Tax ,
Fair Market Value ,
Federal Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Life Insurance ,
Limited Liability Company (LLC) ,
Redemption Agreement ,
SCOTUS ,
Shareholders ,
Small Business ,
Survivorship