Traditionally, trusts used in estate planning contain “Crummey” withdrawal powers to ensure that contributions qualify for the annual gift tax exclusion. Today, the exclusion allows you to give up to $15,000 per year ($30,000…
The Monitor’s annual Top 200 franchisee ranking makes it clear that most of the larger multi-unit operators in the ranking operate multiple concepts. This has been a trend for the past 15 years. It’s…
