Portfolio Interest and Debt Archives - Christopher J. Byrne PLLC
Category: Portfolio Interest and Debt
Today there is a mobility of labor and capital causing an increase in the complexity of lending transactions. As cross border lending has become increasingly more common, it has created new compliance issues. Additionally, if these lending transactions are not completed before a lender’s time of death, this can result in additional complexities with regard to the estate tax consequences of this type of transaction.