You Are Here: Home » Posts tagged "loans"

Kardash v. Commissioner, T.C. Memo. 2015-51

Assessing Solvency, Fraudulent Transfers, and Liability When Distributions are Made to Minority Shareholders The recent U.S. Tax Court case of Kardash v Commissioner, T.C. Memo, 2015–51 provides guidance regarding transferee liability and underscores how valuations are used to determine when and if a subject company is insolvent. The case also summarizes a number of defenses used (and rejected) to counter a ...

Read more

How Volatility Eases Exit Planning

It’s Prime Time for Estate Planning Market volatility may be tough on the nerves, opines the Wall Street Journal, but it could be a boon for wealthy families looking to shelter assets from taxes while helping their children.  Here’s how to  devise strategies on discounts, GRATs, and loans.  Additional advice:  take advantage of low interest rates and exploit the federal gift-tax exemption. ...

Read more

©2023 NACVA and the Consultants' Training Institute • Toll-Free (800) 677-2009 • 1218 East 7800 South, Suite 301, Sandy, UT 84094 USA

event themes - theme rewards

Scroll to top