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The Bank Secrecy Act requires taxpayers to report foreign bank accounts, brokerage accounts and mutual funds, to the Treasury Department....

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.