The Year in ReviewAlacritously extricating ourselves from an excruciating 2011 By Robert L. Moshman, Esq."Great ideology creates great times."--Kim Jong Il (1941-2011) The past year, 2011, was undoubtedly commendable in many respects that will become evident to historians someday...but for...
Asset Protection: January 2012 Archives
New Risks for the New Generation: Encouraging Families and Family Owned Businesses to Implement a Family Risk Management Policy ...
Cross PurchaseBy: Martin M. Shenkman, CPA, MBA, JDRedemption v. Cross-Purchase: There are two categories of buyouts: (1) Redemption (entity buys equity); or (2) Cross-purchase (each equity owner, say shareholder) buys the equity (say stock) of the other. Cross-purchase can provide...
Intra-Family Loan Valuation IssuesBy: Aaron M. Stumpf and Jesse A. UltzWith the looming threat of Congress passing legislation that would curtail the application of valuation discounts for minority interests in family-controlled entities, estate planners are exploring other techniques to accomplish their objectives....