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Supreme Court Confirms Life Insurance Proceeds Received by Corporation Increase Estate Tax Value of Decedent s Shares | Lathrop GPM

The June 6 unanimous ruling by the United States Supreme Court in Connelly v. United States creates a significant change for closely held businesses planning to utilize life insurance.

Justices to hear estate tax dispute over shareholder s life-insurance policy

After a hearing another high-profile dispute over abortion access, the justices will return to the bench on Wednesday to consider a routine practice in estate planning for closely held corporations. To help keep the business in the family upon the death of a shareholder, businesses frequently purcha

Court faces dispute over insurer s rights in asbestos bankruptcy plan

Court faces dispute over insurer s rights in asbestos bankruptcy plan
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Business Owners Should Review Their Buy-Sell Agreements

A recent tax case hasn’t gone well for a small business, highlighting the need for businesses using a similar (and typical) succession planning arrangement to take a look at theirs. A buy-sell agreement is a key component of business succession planning, particularly for small businesses with two or more family groups in the ownership structure. This issue is applicable for both corporations and limited liability companies (LLCs). Family Business Survival Strategies as Tax Landscape Changes A bu

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