by Michael Rapps | Apr 10, 2026 | Hidden Basis
A client sits across from you. He’s seventy-two, healthy, financially secure by any reasonable measure. You’ve built the plan. The trusts are funded. The gifting strategy is in place. The succession documents are signed. Everything is in order.Then he tells you he...
by Michael Rapps | Mar 27, 2026 | Hidden Basis
A couple in their late sixties has been making annual exclusion gifts to their three adult children for fifteen years. The accountant recommended it. The estate attorney structured it. The numbers made perfect sense.What nobody planned for: the youngest son now...
by Michael Rapps | Mar 13, 2026 | Hidden Basis
A father and daughter are sitting in a conference room with their attorney. The conversation started as a discussion about updating the buy-sell agreement. Ten minutes in, the daughter says she feels like her contributions to the company have never been valued. The...
