Keeping the practice in the family.
Congress eased the bite of gift and estate taxes but complying with federal rules and regulations is an often complex and frustrating process. However, close adherence to the rules and a search for so-called "loopholes" can be quite rewarding for the optometrist's family and heirs. Professional assistance is required in this area but this paper presents an overview of basic tax provisions and estate-planning strategies, and offers hints for overcoming a few of the potentially troublesome pitfalls created by the law.
Battersby
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D006801:Humans; D009907:Optometry; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States