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About this Archive

This page is a archive of entries in the Estate Planning +Taxation category from January 2012.

Estate Planning +Taxation: December 2011 is the previous archive.

Estate Planning +Taxation: February 2012 is the next archive.

Find recent content on the main index or look in the archives to find all content.

Estate Planning +Taxation: January 2012 Archives

2011 in Review

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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...

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New Risks for the New Generation: Encouraging Families and Family Owned  Businesses to Implement a Family Risk Management Policy                                           ...

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When Higher Marginal Tax Rates Helped the Economy: Professor Paleveda's ParadoxBy: Nick Paleveda, MBA, JD, LLM Adjunct Professor, Graduate Tax Program, Northeastern UniversityThe Paleveda Paradox of higher marginal rates actually helping the economy is a counterintuitive thought.Generally, it is the thinking...

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Cross Purchase

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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...

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Intra-Family Loan Valuation Issues

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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....

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