Estate and Gift Tax Risks and Opportunities for Family Owned Entities: Impact of Recent Court Decisions and Legislation
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide insight to tax professionals in dealing with family-owned entities (usually limited partnerships or LLCs) to avoid tax pitfalls and explain new considerations for organizing (and re-organizing) these entities in light of recent court cases as well as tax reform.
- Why use a closely held entity?
- Structuring a closely held entity
- Valuation discounts
- Existing closely held entities and tax reform
- History of court challenges
- Current court challenges and impact on existing closely held entities
- Best practices
The panel will review these and other critical issues:
- Addressing possible 2036(a)(2) inclusion
- Other IRS challenges to closely held entities
- Impact of existing structure on lack of control and lack of marketability discounts
- The effect of tax reform on planning strategies
Keri D. Brown
Recently elected as a Fellow of the American College of Trust and Estate Counsel, Ms. Brown serves as a trusted advisor... | Read More
Recently elected as a Fellow of the American College of Trust and Estate Counsel, Ms. Brown serves as a trusted advisor to some of the nation's most prominent individuals on complex federal estate, gift and income tax litigation and controversy matters, including disputes and litigation with the Department of Justice and the IRS. She counsels high net worth individuals and families in a variety of courts, including in the U.S. Tax Court, U.S. District Courts and U.S. Courts of Appeals. Ms. Brown represents taxpayers in federal tax audits and administrative appeals, and represents fiduciaries and beneficiaries of trusts and estates in state courts with respect to administration and fiduciary duty issues. She also assists businesses and individuals in preparing for and navigating the litigation process in tax matters.Close
Jonathan J. Rikoon
Loeb & Loeb
Mr. Rikoon practices in the areas of trust and estate planning, administration and litigation. He engages in... | Read More
Mr. Rikoon practices in the areas of trust and estate planning, administration and litigation. He engages in sophisticated estate and tax planning for wealthy individuals and families, preparation of wills and trusts and the administration of trusts and estates. He helps to establish various tax-efficient multi-tier family, business and investment vehicles, such as partnerships, limited liability companies and closely held corporations with trust ownership, and he structures third-party business transactions to facilitate tax and estate planning. He pioneered the development of estate planning techniques customized for private equity fund principals and hedge fund managers, and he has written and presented on that topic.Close
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