News & Analysis as of September 4, 2025

Taxation

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Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process. less -

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Rivkin Radler LLP on 9/4/2025

C Corp - Imagine a closely held and growing start-up business (“Corp”) that was recently incorporated under state law and, so, is treated as a regular C corporation for purposes of the federal income tax. Thus, Corp will...more

Business Succession Planning: Pros and Cons of Passing S Corp Shares in Trust

DarrowEverett LLP on 6/11/2025

Business succession planning and estate planning are often linked together, particularly in the case of closely held family businesses. In the case of a shareholder who wishes to pass along their shares of an S corporation as...more

Disclaiming to Save Taxes

Rivkin Radler LLP on 11/6/2023

It’s not enough for the founder of a closely held business to have successfully established the business. The business has to grow, not only to increase profits, but also to make it more competitive and to diversify its...more

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Estate Planning › Closely Held Businesses › Taxation

Gifting Qualified Small Business Stock – Can You “Stack” the Section 1202 Odds In Your Favor?

Business Succession Planning: Pros and Cons of Passing S Corp Shares in Trust

Disclaiming to Save Taxes

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