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Gorin’s Business Succession News

First Quarter 2019

  • Various 2019 Guidance Regarding Code § 199A, Including Multiple Trust Rules
  • Guidance re Real Estate under Code § 199A
  • Life Insurance: Transfer for Value Rules; Special Rule re Corporate Split-Dollar
  • Blog Posts & Upcoming Events
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Fourth Quarter 2018

  • Sale of C Corp Stock – Code § 1202 Exclusion and Other Issues
  • Intrafamily Business Transactions after 2018 Tax Court Case
  • Annual Charitable Contributions for Businesses after 2017 Tax Reform
  • Blog Posts & Upcoming Events
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Third Quarter 2018

  • Post date July 1, 2018
  • Categories Gorin's Business Succession News
  • Options to Combine Businesses
  • Specified Service Trade or Business (SSTB)
  • Trusts are Evil (government’s apparent view)
  • Current Materials & Comparison
  • Blog Posts & Upcoming Events
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Second Quarter 2018

  • Post date April 1, 2018
  • Categories Gorin's Business Succession News
  • 2036, 2038, and 2703 Expansion in Split-Dollar Case
  • Corporate Arrangements Disregarded
  • Investment Partnership Traps
  • Current Materials & Comparison
  • Blog Posts & Upcoming Events
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First Quarter 2018

  • Partnership Audit Rules
  • Effects of Tax Reform
  • Using a Business Entity to Help Defray Fees
  • Current Materials & Comparison
  • Blog Posts & Upcoming Events
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Fourth Quarter 2017

  • Tax Reform Lowers Tax Rates for Most Businesses
  • How Tax Reform Informs Strategies for Transferring a Business
  • Issues Informing Business Conversions
  • Current Materials & Comparison
  • Blog Posts & Upcoming Events
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Third Quarter 2017

  • Post date July 1, 2017
  • Categories Gorin's Business Succession News
  • Defined Value Clauses
  • S Corp. Distribution of Property
  • Traps Donating a Business to Charity
  • Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications
  • Blog Posts & Upcoming Events
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Second Quarter 2017

  • Post date April 1, 2017
  • Categories Gorin's Business Succession News
  • Self-Employment and FICA Tax
  • Leveraging to Attain Basis Step-Up
  • Income Tax Benefits of Losing an FLP Case
  • Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications
  • Blog Posts & Upcoming Events
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First Quarter 2017

  • Self-Employment Tax
  • Post-Mortem Planning
  • Reimbursing Deemed Owner of Grantor Trust
  • Current Materials & Comparison
  • Blog Posts & Upcoming Events
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Fourth Quarter 2016

  • Most Recent Version of Materials
  • Self-Employment Tax and LLCs
  • New Partnership Audit Rules
  • Fiduciary Income Taxation Update
  • Upcoming Events
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