Representative Transactions

Fishman Associates has counseled clients in the following representative recent transactions:

• Tax-saving transfer of business interests to children using GRATS and Family Limited Partnerships.
• Effective structuring of buy-sell agreements between family and non-family members to optimize tax results and achieve family harmony.
• Successful integration of an installment sale with a Grantor Trust and a Family Limited Partnership to transfer assets to children without paying gift taxes.
• Restructuring of IRA and pension plan assets to increase assets distributed to children.
• Formation of dynasty and generation-skipping trusts to leverage assets transferred to children and grandchildren.
• Innovative use of Private Placement Insurance to shield an investment portfolio from income and capital gains taxes.
• Creative use of structured finance transactions such as equity collars and forward contracts to minimize capital gains taxes on the sale of publicly traded stock.
• Smart use of a Charitable Remainder Uni-Trust (nimcrut) and Family Limited Partnership to fund a retirement plan and reduce taxes on the sale of a business.
• Innovative restructuring of executive stock options to avoid triggering taxes upon their exercise.
• Estate planning for non-U.S. citizens with domestic and offshore trust vehicles.