Closely Held Business and Owners Network
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1 FEDERAL TAX SERVICES Closely Held Busiess ad Owers Network Helpig busiess owers stay ahead of chage kpmg.com
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3 Closely Held Busiess ad Owers Network T he ladscape for idividual taxatio whether it is federal ad state icome taxes, capital gais, estate, gift, or iteratioal taxes is costatly evolvig. This has bee true for decades. Chage at the busiess etity level as well as the idividual level is costat ad it is importat that busiess owers stay ahead of the chage ad uderstad its tax implicatios as they pla for their fiacial future.
4 KPMG s Closely Held Busiess ad Owers Network Our Services: Busiess Tax Advice ad Plaig KPMG LLP s Closely Held Busiess & Owers Network is a atioal etwork of professioals providig sophisticated, itegrated, ad proactive busiess, idividual icome, estate, gift, ad trust tax advice ad compliace services to private compaies, their owers, their seior executives, ad their families. We kow the importace of closely held compaies i today s ecoomy, uderstad the attributes that make them uique, ad recogize their challeges. Closely held busiesses i may idustries choose to work with KPMG because we have the skills ad kowledge to help them accomplish their strategic objectives throughout the busiess life cycle as well as their idividual ad family goals. Idividual Icome Tax Advice ad Plaig Choice of appropriate busiess etity (e.g., C corp, S corp, LLC, or limited partership) Busiess successio plaig Mergers ad acquisitios Busiess etity recapitalizatios ad reorgaizatios Corporate ad partership icome tax plaig Federal legislative ad regulatory developmets State ad local icome tax plaig Iteratioal icome tax plaig Accoutig methods ad credits Quarterly estimated tax requiremets Year-ed icome tax plaig, icludig Alterative Miimum Tax cosideratios Vacatio resideces, airplaes, ad ivestmet properties Qualified ad deferred compesatio plas, IRA distributios, ad beeficiary desigatios Premarital, preuptial, or post-marital agreemets College savigs vehicles Charitable plaig to fully utilize the beefit ad impact of charitable doatios Choice of appropriate charitable etity (e.g., private foudatio, public charity, door advised fud, or charitable trust) ad applicatio for tax-exempt status Admiistratio of private foudatios, public charities, ad charitable trusts Geeral idividual icome tax plaig Tax retur preparatio (for idividuals ad exempt orgaizatios) Federal ad state tax audits ad cotroversies
5 Helpig busiess owers stay ahead of chage Estate ad Gift Tax Advice ad Plaig Tax plaig to mitigate gift, estate, ad geeratioskippig trasfer (GST) taxes Irrevocable trusts, icludig life isurace trusts, grator trusts, trusts for mior childre, dyasty trusts, ad trusts fuded with closely held busiess iterests Charitable remaider trusts ad charitable lead trusts Grator retaied auity trusts (GRATs) Qualified persoal residece trusts (QPRTs) Gift, estate, ad GST tax cosequeces of various trust structures ad other flow-through etities Tax cosequeces of evets that occur over the life cycle of a trust (creatio, cotributios, earigs, distributios, termiatio) Limited parterships, limited liability compaies, ad S corporatios Quatificatio of potetial estate tax exposure ad liquidity available to satisfy the potetial tax exposure Life isurace plaig Iteratioal estate tax plaig Preparatio of gift tax returs ad allocatio of GST exemptio Federal ad state gift tax audits ad cotroversies Trust ad Estate Admiistratio Tax Advice ad Plaig Tax classificatio ad treatmet of trusts ad other etities Admiistratio of trusts ad estates Distributio of assets to trust ad estate beeficiaries Disclaimer plaig Post-death tax ad busiess plaig Qualified termiable iterest property (QTIP) electios for marital deductio purposes ad reverse QTIP electios for GST tax purposes Foreig trusts Preparatio of trust ad estate icome tax returs Preparatio of estate tax returs Preparatio of foreig trust iformatioal filigs Federal ad state estate ad trust tax audits ad cotroversies
6 Cotacts Cotact a KPMG Closely Held Busiess & Owers Network professioal: NATIONAL REGIONAL Scot Guempel Natioal Parter, Tax Short Hills, NJ sguempel@kpmg.com Greg Egel Natioal Parter, Tax Housto, TX gegel@kpmg.com Deborah Fields Parter, Washigto Natioal Tax Washigto, DC dafields@kpmg.com Tracy Thomas Stoe Pricipal, Washigto Natioal Tax Washigto, DC ttstoe@kpmg.com Iree C. Estrada Seior Maager, Washigto Natioal Tax Washigto, DC iestrada@kpmg.com Scott Hamm Director, Washigto Natioal Tax Washigto, DC scotthamm@kpmg.com Jeae Sulliva Director, Washigto Natioal Tax Washigto, DC jsulliva@kpmg.com New York Metro/New Jersey/ New Eglad ad Upstate New York Mark Spraker Maagig Director Albay, NY mspraker@kpmg.com Robert Stoddard Seior Maager Staford, CT rstoddard@kpmg.com Washigto DC/ Baltimore/Norther Virgiia Joh Moaco Parter Norfolk, VA jmoaco@kpmg.com Pesylvaia Adrew Cherry Maagig Director Philadelphia, PA acherry@kpmg.com Vicet Bowes Parter Philadelphia, PA vbowes@kpmg.com Joseph Scalio Parter Philadelphia, PA jscalio@kpmg.com Chicago Christopher Balzarii Maagig Director Chicago, IL cbalzari@kpmg.com Dallas/Oklahoma William Jackso Parter Dallas, TX kjackso@kpmg.com Housto/Austi/ Shreveport/New Orleas/ Bato Rouge Lee Ae Sciambra Parter New Orleas, LA lsciambra@kpmg.com Kasas City/St. Louis/ Omaha Michael Mollerus Parter Kasas City, MO mmollerus@kpmg.com Mieapolis Kevi F. Smith Parter Mieapolis, MN ksmith@kpmg.com Bay Area Eric Hoedt Parter Sa Fracisco, CA ehoedt@kpmg.com Pacific North-West (Salt Lake City, Achorage, Billigs, Portlad, Boise) Teresa Newis Parter Achorage, AK tewis@kpmg.com Pacific South-West (Los Ageles, Orage Couty, Sa Diego, Phoeix) Philip McKezie Maagig Director Phoeix, AZ pmkezie@kpmg.com Mid-South (Jackso, Birmigham, Memphis, Nashville) Ket Berry Parter Jacksoville, FL kberry@kpmg.com Mid-America (Ciciati, Detroit, Idiaapolis, Columbus, Louisville) G. Maxwell Toole Parter Ciciati, OH mtoole@kpmg.com
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8 2013 KPMG LLP, a Delaware limited liability partership ad the U.S. member firm of the KPMG etwork of idepedet member firms affiliated with KPMG Iteratioal Cooperative ( KPMG Iteratioal ), a Swiss etity. All rights reserved. Prited i the U.S.A. The KPMG ame, logo ad cuttig through complexity are registered trademarks or trademarks of KPMG Iteratioal.
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