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Estate Tax › Business Ownership › Stocks

Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.
Foster Swift Collins & Smith

Business Owners: How to Avoid Additional Estate Taxes after Connelly v. Commissioner

Foster Swift Collins & Smith on

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

Stinson LLP

Supreme Court Holds Value of Closely-Held Business Stock Includes Life Insurance Proceeds

Stinson LLP on

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

Rivkin Radler LLP

Gifting Business Interests Before Selling the Business? Think Valuation

Rivkin Radler LLP on

Counting the Days?- We are 302 days away from the national mid-term elections, to be held November 8, 2022, yet the first full week of the new year has already highlighted some of the economic issues with which the...more

Downey Brand LLP

Valuation Discounts in Modern Estate Planning

Downey Brand LLP on

For most family business owners, the old way of discount planning has become perishable. For many years, closely-held business owners routinely heard estate planners advise them to give or sometimes sell family members’...more

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