Gifting Qualified Small Business Stock to Trusts: Navigating Income, Gift, and Estate Tax Issues

Mr. Arlein is Chair of the firm's Trusts and Estates group and the firm’s practice group devoted to Founders & Entrepreneurs and has been with the firm since 2000. He focuses his practice on estate and tax planning for high-net-worth individuals and families, including founders and entrepreneurs, Wall Street professionals, principals at venture capital and private equity firms and hedge funds, real estate developers, corporate executives, professional athletes, entertainers and artists. A former investment banker, Mr. Arlein brings to his clients insight and business sense that distinguishes him among lawyers. He works closely with clients and their other trusted advisors to identify their objectives and provide creative and practical solutions designed to meet their specific goals. Collaborating with lawyers from the firm's other practice areas, Mr. Arlein often serves as "general counsel" for his clients, coordinating all of their personal legal needs.

Mr. Bunge is a tax and private wealth services attorney in Holland & Knight's Nashville office. He helps clients navigate the confluence of tax planning, business succession planning and estate planning, and seeks to find the most elegant solutions possible to reach their goals. Mr. Bunge's wealth preservation experience includes income, gift, estate and generation-skipping transfer tax minimization, through the use of irrevocable trusts, sales and gifts to trusts, charitable-interest trusts and grantor-retained annuity trusts, among other sophisticated wealth planning strategies. He also advises families on the formation of investment entities, such as family limited partnerships and family LLCs. Mr. Bunge helps clients reach their charitable goals, using charitable giving techniques to minimize income, estate and gift taxes, and advising clients on the formation and operation of tax-exempt organizations, including private foundations. He also counsels families regarding the formation, structuring and operation of family offices and private trust companies.

Ms. Rohleder is a Partner at Dunlap Bennett & Ludwig, specializing in corporate transactions, capital raising, strategic business counseling, and estate planning for entrepreneurs and business owners. She brings over 17 years of legal expertise, advising businesses on complex transactions, growth strategies, and financial structuring. Prior to joining DBL, Ms. Rohleder served as co-founder and in-house general counsel of a technology company, playing a pivotal role in securing over $8 million in funding. She has also advised numerous clients, successfully guiding them through capital raises totaling tens of millions of dollars. Her robust background as both a business leader and legal advisor allows her to offer clients practical, business-oriented solutions tailored to their unique objectives.