October 2011 - The Tax Adviser

This article covers gift tax, generation-skipping transfer (GST) tax, trust developments, and the annual inflation adjustments for 2011 relevant to estate and gift tax.

This guide illustrates the U.S. income tax consequences of operating and disposing of a domestic or foreign corporate tax blocker under several common scenarios.

This article explores certain structural attributes of the family office in an attempt to identify some leading practices for families (and their advisers). These structural attributes are organized into four categories: (1) ownership and governance, (2) scope of services provided, (3) capital structure and funding, and (4) entity selection and taxation.

This two-part article discusses in the S corporation area. Part I covers new tax laws, court cases, regulations, revenue procedures, and rulings on various S corporation administrative and operating provisions.