Steve Gorin, of Thompson Coburn LLP, has issued his 1st quarter business succession solutions, which include the following:
Part II.H.2.k. Taxable Termination vs. General Power of Appointment vs. Delaware Tax Trap
Part II.J.18. Trust Divisions, Mergers, and Commutations; Decanting
Part II.J.18. Trust Divisions, Mergers, and Commutations; Decanting
Part II.J.18.c.ii. Tax Consequences of Decanting
Part III.B.1.b Transfers for Insufficient Consideration, Including Restructuring Businesses or Trusts
Part III.B.7.d Code § 2702 Overview
Part II.J.4.j Helping the Trustee Provide Annual Notices to Beneficiaries to Reduce Exposure
Part III.B.1.i Transfers with Contingencies Based on Acts of Independent Significance
Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.