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What Happens When a 529 Account Owner Dies?
New York’s 529 College Savings Program accounts are investment plans that enjoy tax-deferred growth. Withdrawals are income tax-free for qualified educational purposes associated with K-12 tuition, vocational school, college, or higher education.
Without a succession plan, a business owner’s family and/or co-owners are forced to make quick and stressful decisions. Having a procedure in place is invaluable.
The limited liability corporation, or LLC, is designed to combine the flexibility and simplicity of a basic partnership with the protection of a corporation. “LLC” stands for “Limited Liability Company” and owes its name to the fact that the members (owners) of the LLC are not personally liable for the debts and liabilities of the business.
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The Connelly vs. IRS ruling has significant implications for buy-sell agreements and corporate redemptions.
