News & Analysis as of September 15, 2024

Supreme Court of the United States

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Closely-Held Corporation Buy-Sell Arrangements Upended by Supreme Court in Estate of Connelly

Mayer Brown on 6/21/2024

The Supreme Court has just weighed in on how gift and estate taxes apply with respect to non-cash gifts in Estate of Connelly v. United States. The Court’s opinion closely follows the economics of such arrangements, but...more

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Tax Liability › Business Succession › Supreme Court of the United States

Closely-Held Corporation Buy-Sell Arrangements Upended by Supreme Court in Estate of Connelly

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