Grandfathered Agreements

Friday, August 26th, 2011

My most recent blogs have explored the possible use of life insurance to completely eliminate the capital gain on death (assuming that sufficient insurance was in place) provided certain stop-loss rules do not apply. Where shares are disposed of today pursuant to a written agreement such as a shareholders ...

Grandfathered insurance policies

Thursday, August 18th, 2011

In my last post I wrote about grandfathered life insurance policies and their role in reducing the overall tax to an estate where the deceased owned private company shares at the time of death. Before the introduction of certain "stop loss" rules, it was commonplace for the estate of the deceased ...