Michael S. Strauss presents at the 62nd Annual IICLE Estate Planning Short Course (Chicago and Champaign)

Michael presented on the “Perils and Pitfall of Promissory Notes”

Intra-family promissory notes: gifts caused by below AFR interest (Section 7872), income tax consequences if interest is not paid at least annually under the original issue discount rules (Section 1272 and related Sections), and non-business bad debt deductions (Section 166(d)).


Categories: Presentations