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  Article Written for:  Journal of Accountancy

A doubled estate/gift tax exemption makes policies less necessary, while more favorable basis rules decrease gain on their sale.

Published in Publications
Monday, 25 September 2017 13:21

The New Nevis LLC

Article Written for:  ABA Property and Probate

The Nevis Limited Liability Company(Amendment) Ordinance (NLLCAO), 2015 (the "New Ordinance") strengthens and clarifies the prior Nevis Limited Liability Company Ordinance (NLLCO) of 1995 ("Prior Ordinance"). Among the improvements made by the New Ordinance are the addition of (1) fraudulent transfer provisions governing assets contributed to a Nevis LLC, (2) language prohibiting enforcement of foreign judgments against member equity, and (3) enhanced limitations on creditor remedies. This article explores several significant aspects of the New Ordinance.

Published in Publications

Article Written for:  AccountingToday.com

Effective asset protection requires the strategic use of several legal components. These include the transfer of assets to protective structures (such as limited liability companies and trusts), proper allocation of legally protected assets, insurance and proper titling of assets to maximize legal exemptions from claims. Proper structuring insulates assets against claims from future, unknown creditors.

Published in Publications

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Forster Boughman & Lefkowitz
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