News

On August 2, the Treasury issued proposed regulations under Section 2704(b) of the Internal Revenue Code that will, if adopted, eliminate virtually all minority or lack of control discounts for family controlled entities, whether active businesses or not, for gift, estate or generation-skipping transfer tax (collectively, called transfer taxes) purposes. The regulations are anticipated to be effective by the end of 2016. If you have or are considering such a family entity and wish to make gifts that might qualify for such a discount, such gifts should be made prior to the effective date of the regulations.

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We are pleased to annouce that Shelly D. Merritt has been selected for inclusion in the 2016 editions of The Best Lawyers in America® and Super Lawyers®.

 

 

 

 

 

 

 

 

 

 

Photo Courtesy of Scott Mahone