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Articles 1 - 6 of 6
Full-Text Articles in Law
The Effect Of Volatility On Wealth Transfer Strategies In Light Of The 2001 Tax Act, David J. Wolfert
The Effect Of Volatility On Wealth Transfer Strategies In Light Of The 2001 Tax Act, David J. Wolfert
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady
Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
A Dozen Things Not To Assume In Gift Planning, W. Birch Douglass Iii
A Dozen Things Not To Assume In Gift Planning, W. Birch Douglass Iii
William & Mary Annual Tax Conference
No abstract provided.
Last Gasp Estate Planning: The Formation Of Family Limited Liability Entities Shortly Before Death, Walter D. Schwidetzky
Last Gasp Estate Planning: The Formation Of Family Limited Liability Entities Shortly Before Death, Walter D. Schwidetzky
All Faculty Scholarship
Family limited partnerships have been popular gift and estate tax planning vehicles for many years. In recent years, family limited liability companies (LLCs) have also become common, particularly in those states that have updated their statutes to take the check-the-box regulations into account. LLCs with more than one member are usually classified as partnerships for federal income tax purposes. In a typical structure, when there is adequate planning, the donors form a limited partnership or an LLC (jointly, 'family limited liability entity' or FLLE), to which they contribute assets expected to appreciate in value. This article will focus on such …
Death Without Taxes?, Karen C. Burke, Grayson M.P. Mccouch
Death Without Taxes?, Karen C. Burke, Grayson M.P. Mccouch
UF Law Faculty Publications
In recent years the role of the estate, gift and generation-skipping transfer taxes within the federal tax system has become increasingly controversial. The future of the transfer taxes remains unsettled, despite recently enacted legislation that moves in the direction of repeal with a delayed effective date. This paper looks at transfer tax repeal in terms of its repercussions on the rest of the tax system, with special emphasis on the income tax treatment of property transferred by gift or bequest. Repeal of the transfer taxes would reduce the progressivity of the overall tax system, exacerbate existing inequities with respect to …
Anatomy Of Valuing Stock In Closely Held Corporations: Pursuing The Phantom Of Objectivity Into The New Millennium, Stephen J. Leacock
Anatomy Of Valuing Stock In Closely Held Corporations: Pursuing The Phantom Of Objectivity Into The New Millennium, Stephen J. Leacock
Faculty Scholarship
No abstract provided.