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  • September 1982 (Revised July 2007)
  • Background Note

Gift and Estate Taxes

By: Henry B. Reiling and Timothy O'Brien
Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications. View Details
Keywords: Finance; Taxation; Business and Government Relations; Public Administration Industry
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  • February 2014
  • Teaching Note

Advising Families on Estate Planning

By: Robert C. Pozen
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Gift Giving; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; Financial Services Industry; United States
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  • January 2014 (Revised June 2014)
  • Case

Advising Families on Estate Planning

By: Robert C. Pozen and Lucas W. Goodman
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; United States
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  • February 2009 (Revised June 2010)
  • Background Note

Note on Valuing Control and Liquidity in Family and Closely Held Firms

Most companies around the world are family controlled and/or closely held. The need to value these companies routinely arises in practice for a variety of reasons, e.g., to buy out minority shareholders; for gift and estate tax purposes; to tie executive compensation... View Details
Keywords: Family Business; Financial Liquidity; Governance Controls; Valuation
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  • 19 Dec 2023
  • Research & Ideas

$15 Billion in Five Years: What Data Tells Us About MacKenzie Scott’s Philanthropy

of gifts over time. So many in the nonprofit and philanthropy world wondered how Scott’s nonconforming principles would be expressed in her actual giving. Scott, whose net worth has been estimated to top $40 billion, established the... View Details
Keywords: by Matthew Lee, Brian Trelstad, and Ethan Tran
  • 17 Apr 2012
  • First Look

First Look: April 17

responsibility for securing these materials.   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
  • 18 Jun 2020
  • Research & Ideas

What Is an "Essential" Purchase for a Low-Income Family?

won a $200 gift card in a community raffle and decided to buy a $200 flat-screen television. Participants were divided into two groups: in one, Joe was described as lower-income, or in the bottom 25 percent of US households, while in the... View Details
Keywords: by Rachel Layne
  • 24 Jan 2018
  • Research & Ideas

How to Get People Addicted to a Good Habit

behavior affect them today. For example, if a rational addict learns that taxes on cigarettes are going to double in six months, she may be less likely to take up smoking today. Hussam remains agnostic on whether the behavior of addicts... View Details
Keywords: by Carmen Nobel
  • 23 Jun 2008
  • Research & Ideas

Innovative Ways to Encourage Personal Savings

support every low- to moderate-income family, says Tufano. Beyond valuable programs like Social Security, tax breaks for savers, or auto-enrollment initiatives, there are more innovative and exciting projects: Prize-linked savings... View Details
Keywords: by Martha Lagace; Financial Services
  • 14 Dec 1999
  • Research & Ideas

From Spare Change to Real Change: The Social Sector as a Beta Site for Business Innovation

healthy communities. Traditionally, businesses have supported the social sector in two different ways: they contribute their employees' time for volunteer activities, and they support community initiatives with money and gifts in kind.... View Details
Keywords: by Rosabeth Moss Kanter
  • 28 Apr 2009
  • First Look

First Look: April 28, 2009

e.g., to buy out minority shareholders; for gift and estate tax purposes; to tie executive compensation to firm performance; to raise outside capital; or to sell the company outright. However, these... View Details
Keywords: Martha Lagace
  • 29 May 2006
  • Research & Ideas

Why CEOs Are Not Plug-and-Play

experiences of General Electric alumni who went to new companies. Among the findings: "Even gifted executives with the best and most admired management training don't necessarily make star CEOs," the authors report. This excerpt... View Details
Keywords: by Boris Groysberg, Andrew N. McLean & Nitin Nohria; Employment
  • 10 Jan 2011
  • Research & Ideas

Is Groupon Good for Retailers?

gifts for others. So if three customers each want three vouchers, each can buy one for himself and one for each of his two friends, complying with the rules but obtaining multiple vouchers. Q: What are some of the other risks that... View Details
Keywords: by Carmen Nobel; Advertising; Technology
  • 16 Apr 2013
  • First Look

First Look: April 16

different economic systems. In particular, two equilibria might arise: one with low taxes and a belief that the income-generating process is "fair" because effort is important (an "American" equilibrium) and another... View Details
Keywords: Sean Silverthorne
  • 14 Aug 2018
  • First Look

First Look at New Research and Ideas, August 14, 2018

when the (petty) amount given is more generous (e.g., a gift card for $5.15 rather than $5), suggesting that pettiness may in some instances serve as a stronger relationship signal than actual benefits exchanged. Attentiveness to trivial... View Details
Keywords: by Sean Silverthorne
  • 30 Jan 2018
  • First Look

January 30, 2018

Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax... View Details
Keywords: Sean Silverthorne
  • 12 Jan 2010
  • First Look

First Look: Jan. 12

insurance. Employment regulations more directly tax firms making frequent labor adjustments than other labor insurance mechanisms. Venture capital and private equity investors are especially sensitive to these labor adjustment costs.... View Details
Keywords: Martha Lagace

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