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Internal Revenue Code section §2042 deals with the inclusion in the gross estate, of the proceeds of life insurance policies, payable by...

The insured buy-sell agreement is a good solution to the problem of close corporation management continuity. No other plan carries with...

What are the common reasons for restricting ownership of closely held stock?

A limited liability company (LLC) combines the attributes of a corporation and a partnership.

Proper planning allows a partner to avoid having its share of losses shifted away to other partners.