Reform of family attribution rule

Apr 21, 2023 | 2024, Retirement Plan Law

The aggregation rules that determine the degree of common ownership in a business have been updated in two situations:

  • Inequities addressed where spouses with separate businesses reside in a community property state versus those who reside in separate property states
  • Attribution of stock between parents and minor children updated


View Another Year:

Have questions how this information applies to your situation?

Reach out us. We’re here to help.