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Warner Norcross + Judd

The Powers and Perils of Intrafamily Loans

Warner Norcross + Judd on

It is not uncommon for family members to lend a helping hand to one another through intrafamily loans. While loans can benefit family borrowers who may not qualify for a traditional loan or who need flexible payment...more

Bressler, Amery & Ross, P.C.

How to Take Advantage of Changes in Interest Rates For Gift and Estate Tax Savings

Bressler, Amery & Ross, P.C. on

A recent Tax Court order highlights the gift and estate planning opportunities afforded when a senior family member makes loans to other family members. In Galli v. Commissioner, Docket Nos. 7003-20 and 7005-20, the Court had...more

Rivkin Radler LLP

“Hey Mom, Can I Have A Few Bucks?” Is It A Loan? A Gift? A Little of Each?

Rivkin Radler LLP on

A parent will sometimes transfer money to a child to enable the child to make an investment that the child could not otherwise make on their own. For example, the child may have identified an attractive business opportunity...more

Gerald Nowotny - Law Office of Gerald R....

RETURN TO FOREVER: What Game Should We Play Today? Using the Planning Power of Split Dollar Life Insurance for Income and Estate...

Gerald Nowotny - Law Office of Gerald R.... on

This article focuses on the use of Split Dollar life insurance and the use of the Leveraged Split Dollar RolloutTM technique combining the tax arbitrage of life insurance with the financial arbitrage of Split Dollar life...more

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