The people behind the
great ideas at MWE.
Frederic N. Bruckner, JD - Principal
Fred specializes in estate and gift tax planning including the transfer of property (e.g., real estate, closely-held business interests, etc.) to younger family members. He advises clients on a wide variety of estate planning techniques ranging from sales to intentionally defective grantor trusts, family LLCs, dynasty trusts, grantor retained annuity trusts, qualified personal residence trusts, Walton GRATs, etc.
Fred advises clients with respect to issues that arise concerning life insurance including whether ownership of existing life insurance policies should be transferred to a new owner (quite often a new or existing trust) in order to substantially optimize the after-tax return to the ultimate beneficiaries. Fred is involved in other planning areas regarding the transfer of these policies; from ensuring that the transfer does not run afoul of any hidden income tax traps (e.g., how best to avoid the "transfer for value" trap) to recommending the most appropriate type of trust and ensuring that the most efficient tax clauses are included in the related trust agreements. Fred is experienced in the technique of having a profit sharing plan own a second to die life insurance policy.
In addition, Fred has been involved with a number of closely-held business restructuring transactions including mergers and recapitalizations, and has advised clients regarding the consequences.
April 24, 2018Navigating the New Tax Law: When to Act and When to Hold Off
The new tax law overhauls the U.S.tax code in a scale and proportion not seen in more than 30 years.
July 28, 2017ESOPs offer businesses tax and other benefits
With an employee stock ownership plan (ESOP), employee participants take part ownership of the business through a retirement savings arrangement.Meanwhile, the business and its existing owner(s) can benefit from some potential tax breaks, an extra-motivated workforce and potentially a smoother path for succession planning.
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