Business Valuation Law News

Supreme Court Unanimously Includes Life Insurance Proceeds Intended for Redemption of a Shareholder in the Value of the Corporation in the Estate

The U.S. Supreme Court ruled unanimously on June 6, 2024, that “[a] corporation’s contractual obligation to redeem shares is not necessarily a liability that reduces a corporation’s value for purposes of the federal estate tax.” Let's take a closer look at this ruling. Read more >>

The Latest on AI

We have posted in the past on the status of artificial intelligence (AI). We will likely do so from time to time in the future. Frankly, the activities in AI are moving so fast and so wide that it is difficult to keep up with. Let's take a look at the latest developments. Read more >>