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This page is a archive of recent entries written by lsaret in October 2008.

lsaret: September 2008 is the previous archive.

lsaret: November 2008 is the next archive.

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lsaret: October 2008 Archives

By:  Jeff Bae & Craig StephansonValuation Services, Inc.IntroductionThe Internal Revenue Service (the "IRS") won another estate tax case dealing with a family limited partnership ("FLP").  In Estate of Concetta H. Rector (T.C. Memo. 2007-367), the Tax Court held that the...

Continue reading "The IRS Continues to Attack Poorly Designed Family Limited Partnership: Estate of Concetta H. Rector "

Planning Through Economic Turmoil


By: Martin M. Shenkman, CPA, MBA, PFS, JD  Introduction to Planning Through Economic Turmoil  ◙ Introduction  The markets are in turmoil. Daily Dow movements make Cedar Point roller coasters look tame. The remake of the movie "Fast and Furious" will...

Continue reading "Planning Through Economic Turmoil "

By: David Pratt, Esq. and Lisa M. Stern, Esq.OVERVIEWAn individual's decision to change his or her domicile to Florida is generally driven by personal factors, such as proximity to one's family, retirement, health issues, a new job, or a change...

Continue reading "Tax and Asset Protection Motivations for Acquiring a Florida Domicile"

By John Hempstead, ASA, CFAManaging Director, Hempstead & Co. Inc.Synopsis S corporations have become the corporate vehicle of choice for operating privately-held businesses.  Because of their special tax attributes, however, they present certain challenges to appraisers attempting to value them...

Continue reading "Appraisal Profession and IRS are Still Feeling Their Way on How to Value S Companies"