博客:意见 & 观察
Can Your Partners Give Away Their Interest in Your LLC? - 2012年2月
2012年2月24日
A limited liability company (“LLC”) is a flexible and relatively simple business entity and as such, has become the heavily favored choice for entrepreneurs. The 维吉尼亚Limited Liability Act, enacted in 1991 (the “Act”), created the option of an entity which combines the more attractive characteristics of a corporation and a traditional partnership. Members of an LLC enjoy the protection of limited liability as well as pass-through treatment of income...
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2012年2月7日
The creation of corporate entities for the purpose of limited liability has become commonplace. Individuals and groups regularly take advantage of corporations, limited liability companies, or other structures in order to limit exposure to liability, but only within the last decade has this option become available to a particular type of group in Virginia, 即教会. Churches in Virginia have traditionally operated as unincorporated associations of...
阅读更多Grantor Retained Annuity Trusts (“GRATs”) - January 2012
2012年1月5日
A Grantor Retained Annuity Trust (commonly called a “GRAT”) is a special trust used to pass ownership of assets to children or other family members after a specified number of years. 潜在的, a GRAT can achieve significant gift tax savings for the grantor, as well as remove the assets from the grantor’s gross estate for estate tax purposes. GRATs can perform particularly well when the valuation rate, known as the 7520 rate, is lower—and those rates...
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