Articles Articles
Steve Leimberg’s Business Entities Newsletter: Avi Z. Kestenbaum & the Family Business Succession Planning Crisis: A Call to Action
Revisiting John Ward’s Perpetuating the Family Business
John Ward's Perpetuating the Family Business is not about saving taxes, rather it is about saving the family and its business. The book, ...
DIEBOLD and the Not So Beautiful: Transferee Liability Trumps Tax Shelter
The Second Circuit, in Diebold v. Commissioner, describes the requirements for finding transferee liability under Section 6901, here specifically under New York law, ...
Follow Rules Carefully When Structuring Workout Transactions
By Richard Reichler
It is estimated that in excess of one trillion dollars of commercial real estate mortgages are scheduled to ...
Faulty IRA Beneficiary Designations Explode Estate Plans
In our practice and in the real world, it is usually easier to purchase real estate than to sell real estate. This often ...
Section 1031 “like-kind” exchanges – Use of Tenants in Common to “Pool” Capital and to Create Liquidity
When the IRS issued Rev. Proc. 2002-22, 2002-1 CB 733, it provided a degree of guidance as to when a tenants in common ...
Networking Opportunity for Chief Financial Officers
Success is built on identifying a need and then meeting it. That is pretty much how the current CFO and Financial Executive Committee got its genesis. ...
Directors Beware: It Could Happen to You!
A recent decision of Delaware Chancery Court (the “Court”) has left many corporations and directors wondering whether their current bylaws are sufficient and ...
Internal Control Guidance For Small Companies
On July 30, 2002, President Bush signed into law the Sarbanes Oxley Act of 2002 ("SOX"). Rule 404 of SOX requires public companies ...
The Past Two Years Has Shown A Significant Increase in Costly Wage / Hour Litigation
The Federal Fair Labor Standards Act (FLSA), and state law equivalent mandate payment of a minimum wage and payment of time and one ...
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