Borrowing To Pay The Estate Tax

What to do when there are not enough bucks to take care of the financial damage

Liquidity planning for estate taxes in our current economic environment is one of the most important aspects of estate planning. But clients don't enjoy discussing this topic or see it as urgent or critical — until it may be too late.

Estates with a closely held business, family limited partnership, or commercial real estate (and occasionally, very expensive residential real estate) often run into issues of how to pay the estate tax within nine months of the owner's death. And often i

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