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Filing Requirements Beneficiaries Internal Revenue Code (IRC)

DarrowEverett LLP

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

DarrowEverett LLP on

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

BakerHostetler

New Basis Reporting Requirements (and Penalties) for Decedents’ Estates

BakerHostetler on

On July 31, President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act (the “Act”) to reauthorize the Highway Trust Fund’s spending authority for another three months. To offset...more

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