The Best of Founder Shares: Highlights Wisdom of Season's Guests
AGG Talks: Cross-Border Business — Episode 6: Immigration Insights for Companies Expanding Into the U.S. - Part 2
AGG Talks: Cross-Border Business — Episode 6: Immigration Insights for Companies Expanding Into the U.S. - Part 1
Staying on Track and Giving Back with Bill Spruill
A View From the Starting Line – A Conversation with Teenpreneur Tierney Schmidt
Preparing A Company For Sale - A Podcast with Janathan Allen
Business Succession Planning Podcast with Janathan Allen
Navigating Russia Sanctions
The Blackletter Podcast | A podcast for CEOs, Corporate Counsel, & Entrepreneurs
Everything You Ever Wanted to Know About Buy-Sell Agreements: A Conversation With Expert and Author Paul Hood
Exit Worth Celebrating – It’s Never Too Early to Plan for Your Exit
Marriage and Divorce Considerations for Health Care Providers
Ashley Coselli and Daniel Wendt on Difficult Anti-Corruption Due Diligence Projects
How can an emergency injunction save your business?
Stoel Rives | Deeply Rooted Podcast Episode Five: Exploring Succession and Generational Change with Kevin Adams, Managing Director for The Mountain Group
Law Brief®: Steve Polyakov and Richard Schoenstein Explore Healthcare Agreements
Exit Strategies for GOVCONs with Set Aside Contracts: 2021 Insights and Lessons Learned from Business Owners and Advisors
SO VERY HARD TO GO (NOT)! In Pursuit of Puerto Rican Tax Incentives
Ledgers and Law: Start With an Ending in Mind When Building a New Business
On June 6, 2024, the Supreme Court held 9-to-0 in Connelly v. United States that company-owned life insurance increases the company’s fair market value for estate tax purposes, and the company’s obligation to redeem a...more
The Supreme Court’s recent decision in Thomas A. Connelly et al. v. United States has significant implications for certain closely held business owners. The decision is important especially for those with, or planning to buy,...more
In early June, the Supreme Court issued an opinion that clarifies how company-owned life insurance impacts the value of the company for estate tax purposes. As a business owner, you may need to re-evaluate the use of those...more
On June 6, 2024, the United States Supreme Court issued its opinion regarding Connelly, as Executor of the Estate of Connelly v. United States. This final decision will directly impact all closely held business owners that...more
The Supreme Court of the United States issued an important ruling on June 6, 2024, clarifying the federal tax consequences of certain succession plans for closely held businesses. The Court held in Connelly v. United States,...more
Connelly v. United States involved determining the fair market value of a closely-held corporation for purposes of estate taxation. A corporation, owned by two brothers, was obligated to buy back the shares of the first to...more
All U.S. closely held businesses just received a warning from the highest court in the land that they should review their succession plans (or else risk a higher tax bill for the estates of their owners). On June 6, 2024, the...more
On June 6, 2024, the U.S. Supreme Court, in Connelly v. United States, unanimously agreed that life insurance proceeds owned by a closely-held company should be included in the valuation of the company in determining the...more
Estate Tax – It’s a Killer- One of the reasons often given for eliminating the estate tax is the substantial economic burden it places upon the estate of a deceased business owner and upon the business itself. Specifically,...more
Not Selling Your Business This Year? Beginning shortly before the House Ways and Means Committee released its version of the President’s Build Back Better plan, several posts on this blog have explored the uptick in M&A...more