Posts by Roben Hunter, Hunter Advisors, PLLC

At the end of 2010, the federal estate tax exemption amount was increased to $5 million, which means that up to $5 million dollars worth of assets can pass from an individual to others at death without incurring a federal estate tax.  Unfortunately, Minnesota did not adopt the federal exemption amount but instead has continue…

Today’s world is one of international investments. On February 23, 2011, the U.S. Treasury Department’s Financial Crimes Enforcement Network amended the Federal Bank Secrecy Act and regulations governing the TD F 90-22.1, Report of Foreign Bank and Financial Accounts (“FBAR”).  The FBAR is required to report a U.S. person’s financial interest in financial accounts located…

There are some recent cases regarding gifts of partnership interests that did not qualify for the gift tax annual exclusion or a charitable gift deduction where it seems fairly clear they should have been allowed. In the first case, the parents transferred limited partnership interests to each of their adult children over a five year…

If you are a small business employer that provides at least half of the insurance premiums for your employees, you may qualify for the Small Business Health Care Tax Credit that will be available this year.  This article discusses who is eligible and how the credit will be determined. The employer may have between 1…

Have you started to think about what will happen to your business when you decide to retire?  How will you exit your business, seamlessly, and have the money to retire with?  For many of us, the business that we have created may be our most significant asset.  How to move it from one generation to…

If you are planning to sell your business within the next five years, you may need to be more creative to achieve your desired results.  However, there is one thing that you should have and that, during these economic times, is more important than ever; that is: A PLAN It is my educated guess that…

Valuation of a business is more of an art form than it is a science.  Unless a business is “asset intensive”, the pricing of a business in a valuation is typically based upon the sales and the earnings of that business.  There are, however, other factors that enter into the process of valuing a business. …