Steve Gorin’s Business Succession Solutions

• 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

• 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

• Breaking News – Trust Material Participation Case Decided
• Upcoming Events

• 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

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

• 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

IN THIS ISSUE:

• Recommended Structure for New Businesses
• Changing Structures to Avoid 3.8% Tax
• Material Participation by Trustee
• Upcoming Events

• Fiduciary Income Tax Planning in Light of 2013 Changes
• ESBT to QSST Conversions in Light of 2013 Changes
• Recent TAM on Material Participation
• Upcoming Events

IN THIS ISSUE:

• Effect of Rate Changes on Exit Strategies
• Proposed Regulations on 3.8% Tax (Introduction)
• Upcoming Events

IN THIS ISSUE:

• Depreciable Property and 2012 Gifting
• Business Planning for 3.8% Tax in 2013
• Funding Operating Losses, Including Start-Ups
• Upcoming Events