For 2023, the IRS announced increased exemption amounts for gift, estate, and generation-skipping transfer taxes. Because of inflation, these increases are the largest-ever, and offer tremendous wealth transfer planning opportunities. The gift tax annual exclusion increased this year by $1,000 to $17,000. This exclusion is the amount an individual may give per person without incurring […]
NAHA is a private, not for profit corporation designated by the Congress as the management entity of the National Aviation Heritage Area. Mr. Berner is also a Trustee of the Woodland Cemetery Association of Dayton, one of NAHA’s local aviation heritage sites. Other NAHA sites include the National Museum of the United States Air Force,
Drawing from their own experiences in national and regional retailer bankruptcies, Messrs. Berner and Schaeffer presented topics such as the rights of vendors and landlords, plan issues including deathtraps and third-party releases, and professional employment issues.
