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Estate – Parris Law, P.A.

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  • Transferring the Farm Before You Buy the Farm – Estate Tax on Family Business

    How Uncertainty in Proposed Changes to §2704 Affects Tax Liability and Minority Interest Transfers for Family-Controlled Business Owners Valuation discounts are a way for owners of family-controlled business to reduce the tax burden of their estates by transferring minority interests in the business to family members. These minority interests carry certain restrictions, such as non-liquidation…

  • TANGIBLE PERSONAL PROBATE PROPERTY- The Car, the Kitsch, the Couch, and the Cat

    If you are the personal representative of a loved-one’s estate, there are generally three types of property that you’ll encounter during estate administration: real property (homes and land), intellectual (intangible) property, and tangible personal property. This post deals with the last category, tangible personal property, which I will shorten to “TPP” from here on out.…