In the second episode of Future Focused: Sophisticated Estate Planning Speaker Showcase, Private Client Services Partner Vanessa Maczko and Corporate Partner Jack Sousa discuss estate planning strategies, with a focus on business owners and succession planning for both family and non-family enterprises. The discussion highlights the importance of structuring ownership using voting and non-voting shares
Intrafamily loans, or loans between family members, can be an effective estate planning tool to transfer potential growth on loaned funds between generations without reducing the lender’s lifetime gift and estate tax exemption. The Internal Revenue Service (“IRS”) generally scrutinizes intrafamily loans and may recharacterize them as disguised gifts subject
In the premiere episode of our Speaker Showcase, Partners Michael Clear and Erin Nicholls explore the evolving landscape of estate planning, with a special focus on strategies for middle and high-net-worth clients in Connecticut. The discussion addresses the potential sunset of the estate and gift tax exemptions in 2026, offering practical gifting strategies to maximize