SALT & Pepper

  • Leaving S Corporation Stock to a Special Needs Individual

    When a family member desires to make a gift to a special needs individual, a gift to a special needs trust for the benefit of the disabled person is the most effective way to make the gift without disqualifying the beneficiary from receiving government assistance
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  • Estate Planning After the Cliff: What You Need to Know

    On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (the "2012 Tax Act"), which retroactively extended most of the tax breaks for individuals that expired on January 1, 2013. Most significantly, the 2012 Tax Act eliminated the so-called "sunset provisions" of the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, thereby allowing individuals and their advisors to engage in estate planning without the uncertainty caused by prior legislation.
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  • Annual Gift Tax Exclusion Update

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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.


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