News & Analysis as of

Limited Partnerships Limited Liability Company (LLC) Estate Tax

ArentFox Schiff

The Big Six Items That Family Offices Need to Consider in 2025

ArentFox Schiff on

Across all industries, family offices and their owners and management teams face rapidly evolving challenges, opportunities, and risks in the dynamic environment that is 2025. Here are six issues that family offices should...more

Rivkin Radler LLP

Expiring Federal Transfer Tax Benefits – Nothing is Certain or Lasts Forever

Rivkin Radler LLP on

Just a few weeks ago, many individual taxpayers, driven by what they viewed as the relatively imminent expiration of the enhanced federal transfer tax exemptions, sought advice on how to leverage their remaining exemption and...more

White and Williams LLP

Estate Planning Toolbox: Spousal Lifetime Access Trust (SLAT)

White and Williams LLP on

Transfers of appreciating assets to spousal lifetime access trusts (SLATs) have become an increasingly popular and flexible estate planning technique. By making a completed gift now, a donor can lock in gifts of amounts up to...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - October/November 2013: Using an FLP or LLC? Beware the step transaction doctrine

Either a family limited partnership (FLP) or a limited liability company (LLC) can allow the transfer of a significant amount of wealth to the next generation at a discounted value for gift tax purposes. But if the IRS...more

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