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High Net Worth Family Tax Report, Vol. 1 No. 1

Table of Contents

  • Loeb & Loeb Adds Prominent Trusts and Estates Team
  • California Limited Liability Company Fee Held Unconstitutional
  • Avoiding Double Taxation with Respect to Corporations
  • Estate Tax Value of Closely Held Business Can Be Fixed by a “Buy-Sell” Agreement, But Only If It Is Properly Structured among Parties Dealing at Arm’s Length
  • More on Family Limited Partnerships Discount Allowed where Partnership Held Only Cash
  • Grandparents’ Lump Sum Tuition Prepayment Not Subject to Gift or Generation Skipping Taxes

This report is a publication of Loeb & Loeb LLP and is intended to provide information on recent legal developments. This report does not create or continue an attorney client relationship nor should it be construed as legal advice or an opinion on specific situations.  For further information, feel free to contact us or other members of the firm. We welcome your comments and suggestions regarding this publication. 

Circular 230 Disclosure: To assure compliance with Treasury Department rules governing tax practice, we inform you that any advice (including in any attachment) (1) was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty that may be imposed on the taxpayer, and (2) may not be used in connection with promoting, marketing or recommending to another person any transaction or matter addressed herein.