Articles

Estate planning has always been far more than the act of drafting a will. In today’s environment—shaped by complex federal tax statutes, diverse state probate regimes, and the changing nature of families—it is a discipline that demands foresight, precision, and careful balancing of competing objectives...

Mergers and acquisitions have always mirrored the broader economic environment, but in the past decade the pace of change in deal-making has accelerated dramatically. Practitioners now operate in a climate that is not only shaped by traditional considerations...

Very often, clients contact me about 1031 exchanges thinking they’re strictly limited to real estate. While it’s true that Section 1031 of the Internal Revenue Code permits deferral of gain on the exchange of "like-kind" property, the statute’s original scope was broader...

Under Section 1202 of the Internal Revenue Code, certain shareholders may exclude all or a portion of the gain on the sale of Qualified Small Business Stock (QSBS) if specific conditions are met...

For U.S. citizens who live and work abroad, managing your tax liability can often start with the Foreign Earned Income Exclusion (FEIE). Under Section 911 of the Internal Revenue Code, eligible taxpayers may exclude up to a specified amount of foreign earned income from U.S...

When business owners talk about adding a “partner” to their company, what they typically mean is admitting a new member to an existing limited liability company (LLC). This is not an informal process...

The decision to form a C-corporation, rather than an LLC or S-corporation, should be based on a clear understanding of both the benefits and the tradeoffs. Under Subchapter C of the Internal Revenue Code (§§ 301–385),...

Many people assume that the simple act of setting up a trust will automatically reduce their income tax bill. This is a misconception...

The phrase “tax haven” often conjures images of secrecy and illicit activity, but in practice it refers to jurisdictions with either very low or no income tax, favorable regulatory regimes, and robust privacy protections..