20Mar
06Mar
Tax Aspects of Corporate and Business Acquisitions and Dispositions
by Langdon T. Owen, Jr. Download PDF >>
- On March 6, 2013 Read More
15Jan
A Primer on Breaches of Contracts to Sell Real Property
by Langdon T. Owen Download PDF >>
- On January 15, 2013 Read More
07Jan
Some Useful Farm, Ranch, and Small Business Estate Tax Payment Provisions
by Langdon T. Owen, Jr. Download PDF >>
- On January 7, 2013 Read More
06Dec
25Nov
The Irrevocable Life Insurance Trust
Author: A. O. Headman An irrevocable life insurance trust, or ILIT, is a trust that a person creates to exclude insurance proceeds from that person’s taxable estate. Insurance proceeds are not subject to income tax, but if at your death you hold any “incidents of ownership” over an insurance policy on your life, the insurance proceeds […]
- On November 25, 2012 Read More
23Nov
Limited Liability Companies and the Qualified Income Offset
Author: A. O. Headman Limited liability companies (“LLC’s”) are now the most popular legal entities choice for most small businesses. They are formed in every state for business operations, estate planning, asset protection, property ownership, asset management, and for many other purposes. LLC’s are formed by sole proprietors, by families, by investment groups and by business […]
- On November 23, 2012 Read More
22Nov
Is Our Promissory Note A Security?
Author: A. O. Headman Most small businesses need capital in order to (i) start operations, (ii) keep operating until the business generates positive cash flow, (iii) expand operations, (iv) buy new equipment, or (v) buy out a departing owner. The capital needed by a business may be provided in the form of equity (an ownership interest […]
- On November 22, 2012 Read More
21Nov
Donor Advised Funds
Author: A. O. Headman Many small business owners and other individuals are active supporters of a wide variety of charities including religious organizations, educational institutions including universities and colleges, organizations relating to the arts and many others. There are various giving opportunities and giving structures available to the person making the charitable gift (the “Donor”). A […]
- On November 21, 2012 Read More
20Nov
Exchange Traded Funds (ETFs) Investing
Author: A. O. Headman These Seven Insights Can Help You Avoid Costly Mistakes In the last decade, the breadth of ETF offerings has increased exponentially. ETF offerings now include hard to access asset classes such as Master Limited Partnerships, leveraged vehicles which provide double (or triple) the exposure to popular market indices and access to tightly […]
- On November 20, 2012 Read More