Grantor-retained annuity trusts, one of the most powerful and tax efficient wealth transfer tools, could be a lot less attractive for wealthy investors in the future. A provision in the Small Business ...
In Nosirrah Management, LLC vs. AutoZone, Inc. (W.D. Tenn. April 14, 2025), a district court held on summary judgment that an insider didn’t have to disgorge his profits from the sale of stock ...
A charitable remainder unitrust or annuity trust could help inherited individual retirement account heirs push back the additional income and accompanying taxes; a non-grantor trust can tap into the ...
In Chief Counsel Advice 202152018, the Office of the Chief Counsel held that the taxpayer’s reliance on a valuation dated seven months prior to funding a grantor retained annuity trust (GRAT) wasn’t ...
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