Administration of a business interest held by an estate or trust

Article Abstract:

Suggestions are provided for administering minority interests in closely held companies held by an estate or trust. Topics include the advantages and disadvantage of minority ownership, valuation of closely held business interests, appraisal options, and the sale and disposition of business interests at a fair price.

Management, Close corporations, Decedents' estates, Valuation, Closely held corporations, Minority stockholders

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Final regulations offer guidance and opportunities for CRTs

Article Abstract:

The authors discuss IRS regulations issued in December 1998 governing charitable remainder trusts. Estate planning opportunities arising from the new rules are examined. Topics include flip unitrusts, timing of payments, appraising unmarketable assets, and allocation of pre-contribution gain to trust income.

Charitable remainder trusts, Allocation (Taxation), Tax allocation

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Conservation easements help preserve real estate for an owner's family

Article Abstract:

The author explains how conservation easements benefit real property owners and their descendants. Topics include the elements of a qualified conservation contribution, the value of a deduction, estate tax exclusions, and planning strategies.

Real estate, Real property, Conservation easements

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