Do you own a small business or plan to start a new business with a partner/co-owner? Have you considered what will happen in the event of your death or your business partner’s death?
As you probably know, Congress avoided the so-called fiscal cliff by passing the American Taxpayer Relief Act of 2012 (the 2012 Tax Act), signed into law by the President on January 2, 2013.
I previously posted a two part series entitled “The Transfer of Title and Sale of Real Estate after Death” which can be found here: PART I and PART II. This has proven to be
