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The 2013 “Fiscal Cliff” Deal is Good News For Estate Planning Clients

Daniel J. WatersThe proverbial “fiscal cliff” was averted on January 1, 2013, when Congress approved H.R. 8, the “American Taxpayer Relief Act.”  The federal estate tax component of the fiscal cliff...

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The Shareholders’ Duel: “Shootout” Provisions Can Resolve Deadlock

Daniel J. WatersDeadlock can be a serious problem for closely-held businesses.  That is particularly true for companies with an even number of managing “votes” such as a 50-50 partnership.  Deadlock...

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