Tuesday - October 29, 2024
Congressional Research Service Issues Legal Sidebar White Paper on Corporation's Obligation to Redeem Shares Is Not Necessarily a Liability That Reduces Corporation's Value for Estate Tax Purposes
October 25, 2024
WASHINGTON, Oct. 25 (TNSrep) -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11240) on Oct. 24, 2024, by section research manager Craig W. Canetti:

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A Corporation's Obligation to Redeem Shares Is Not Necessarily a Liability That Reduces the Corporation's Value for Estate Tax Purposes

On June 6, 2024, the Supreme Court unanimously held in Connelly v. United States that a family-owned corporation's contractual . . .

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