Business Succession
NEWS ALERT: Brand New Proposed Treasury Regulations Under IRC Section 2704 May Significantly Impact Family Business & Investment Entities
The Treasury Department and the Internal Revenue Service (“IRS”) have long planned to modify Internal Revenue Code (“IRC”) Section 2704. Finally, on August 2, 2016, ...
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Richard M Morgan speaks at Georgia State Law School
On April 14, 2015, Richard M. Morgan of Morgan & DiSalvo and John Spears of Spears & Spears spoke to a Georgia State Law School ...
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Letter of Instructions / “The Big Book of Everything MK II”
We receive a lot of calls from people who are trying to deal with the death of a loved one. Not only are they grieving ...
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Important Tax Court Case Dealing with the Valuation of a Business: Buy-Sell Agreements, Employment Agreements and Initial Appraisals do matter, but not necessarily in the way you may think.
By Richard M. Morgan The Tax Court in the recent Adell v. Comm. Case has made some very interesting determinations that will help in planning ...
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Shifting business opportunities: An incredible strategy to shift wealth and income to other family members if you have or create the right facts.
By Richard M. Morgan The 2014 U.S. Tax Court case, Bross Trucking v Commissioner, illustrates the type of facts needed to shift business opportunities that ...
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Courts Rule Against IRS in Defined-Value Transfer Cases; Clear the Way for Using Hard to Value Assets to Optimize 2010 Tax Act Gifting Possibilities
Alpharetta, Georgia—May 9, 2012—Defined-value transfers, a mechanism for gifting hard-to-value assets, has long been a target of the IRS, with the agency often arguing the ...
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