Third Quarter 2015

  • Most Recent Version of Materials
  • Trust Sales of Pass-Through Entities
  • Redemptions – Corporations Compared with Partnerships
  • Trust Material Participation Comments Completed
  • Upcoming Events
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Second Quarter 2015

  • Most Recent Version of Materials
  • Life Insurance Traps in Buy-Sell Agreements
  • Special Tax Issues Regarding Bequeathing S Corporation Stock and Partnership Interests
  • Disqualifying Traps for Irrevocable Grantor Trust Owning Stock in an S Corporation
  • Upcoming Events
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First Quarter 2015

  • Most Recent Version of Materials
  • Retaining Basis Step-Up Using Leveraged Estate Plan
  • Income Tax Efficient Business Exit Strategies
  • Planning Tips for Trust Participation in S Corporations
  • Upcoming Events
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Fourth Quarter 2014

  • Most Recent Version of Materials
  • Do Higher Individual Rates Justify Using C Corporation?
  • Master Partnership to Save Future Capital Gain Tax
  • Trust Income Tax Opportunities
  • Upcoming Events (including the opportunity to receive free reports from the biggest estate planning conference in the country)
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Third Quarter 2014

  • Most Recent Version of Materials
  • Gift Tax Consequences of Creating a Profits Interest (New CCA)
  • New Case Helps Semi-Retired Founders Avoid 3.8% NII Tax
  • Using Debt to Finance S Corporation Losses
  • Upcoming Events
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Second Quarter 2014

  • Most Recent Version of Materials
  • Is More Than 100 Hours Enough to Avoid the 3.8% Tax on Net Investment Income?
  • Transferring Business Opportunities: New Case
  • Tricks & Traps for Trusts Owning Entities with Depreciable Assets
  • Upcoming Events
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First Quarter 2014

  • Most Recent Version of Materials
  • Real Estate: 3.8% Tax on Net Investment Income
  • Creative Uses of S Corporation Trusts
  • Trust Material Participation Update
  • Upcoming Events
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Fourth Quarter 2013

  • New Regulations on 3.8% Tax on Net Investment Income
  • New Case on Issuing Profits Interests
  • Webinar on Entity Structuring in 2013
  • Upcoming Events
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Third Quarter 2013

  • Update to “Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications.”
  • Re-Thinking SCINs after CCA 201330033
  • Relief for Late S Elections
  • More on Material Participation
  • Upcoming Events
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