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Chambers USA Lists Holland & Knight Among Nation’s Top Law Firms, Earning Top Spots in Multiple Practice Areas and Markets

More than 100 Holland & Knight attorneys named America’s Leading Lawyers in 2009 Chambers USA Guide.

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Private Wealth Services: Newsletter - November 2009

There has been considerable debate on Capitol Hill this year over the taxation of a Carried Interest in the context of a Private Equity Fund (PEF). At the same time, there has been public discussion of the role that the private equity industry will have in our economic recovery. In the realm of estate planning, PEF Principals possess unique opportunities to shift the performance of their interest in a PEF to future generations – potentially resulting in very significant estate tax savings. This article will review the basic PEF structure, describe the nature of a Principal’s interest in a PEF and indentify wealth transfer techniques that should be considered by a Principal.

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Articles & White Papers

From Test Tube to Testate: Redefining Children and Issue in Today's Estate Planning Documents
 

Matrimonial Strategist, Vol. 26, Number 5

May 1, 2008
 
Ellen Berkowitz - Boston

As the definition of family becomes increasingly complex, so does the definition of children and further descendants. Who is (and who is not) deemed to be a legal child of a marriage has implications throughout family law. How the law treats adopted children, those born out of wedlock, those born as a result of egg and sperm donation, those born via surrogates and even children conceived after the death of a parent affects support obligations, visitation rights, and often the basic parental rights of heterosexual and same-sex couples. This article addresses the ever-changing definition of children and issue in the context of estate planning and inheritance.

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