Below are links to blog posts and other related content:

Treasury Issues Proposed Regulations to Restrict Minority Discounts

The U.S. Department of the Treasury recently issued proposed regulations which could substantially reduce or eliminate minority discounts often associated with federal estate tax planning.

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Candidates' Proposed Estate Tax Plans

Under current law, estates worth $5.45 million or less are exempt from federal estate tax.

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Bernie Sanders’ Estate Tax Plan

The Sanders bill would exempt the first $3.5 million on an individual’s estate from estate tax and would include a maximum marginal tax rate of 65%.

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State Death Tax Is a Killer?

How does an estate tax imposed by an individual state, in addition to the federal estate tax, affect that state? Should the states that still impose a state estate tax follow the growing number of states that are abolishing their state estate taxes?

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Selling a Business: Stock Sale v. Asset Sale

When a business is sold, the actual sale often occurs via one of two forms, either as a stock sale or as an asset sale. In general, sellers often prefer stock sales while buyers often prefer asset sales.

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