This CALU Report by Jeannie Lim and Hemal Balsara is the first of a two-part series dealing with post-mortem tax planning for an individual who owns private company shares at death. It updates a 2009 CALU Report on the same subject considering several significant tax changes since that time.
We extend our thanks to CALU’s Tax Advisor, Kevin Wark and CALU Members and Associate Members Stuart Dollar, Florence Marino, Patrick Uzan and Brent Vandekerckhove for the contributions to the review of the publication.
