A recent gift tax case involving the founders of Firehouse Subs illustrates both the benefits and risks involved with this technique.

The long-tenured senator's daughter has filed two separate lawsuits on her behalf.

Private letter ruling examines how to effectively consolidate through a Section 507(b)(2) transfer.

They didn’t meet documentation requirements, and their appraisals contained valuation misstatements.

New York court allows minority owner to obtain information despite attorney-client privilege.

Another case that creates great client service opportunities involving redemption adjustments.

Don’t assume wealthy clients have done their planning.

Courts must apply a new formula-based system.

Moore v. United States involves a challenge to new tax code regarding untaxed foreign earnings.

By addressing these issues, entrepreneurs can better protect their assets and those of their heirs.