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LEAKY SHELTERS

机译:漏水的庇护所

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摘要

Gary M. Kornman, a Dallas Lawyer, insurance agent, estate planner and self-styled tax "educator," called two top sidekicks on a Sunday afternoon in October 2000. He asked them to fly with him that night on his private JetStar II to a meeting in the Hamptons with a Connecticut prospect with perhaps a billion in capital gains to shelter. It was a long-shot sales call, but it paid off. By mid-2001 the Connecticut client had paid Kornman's company, Heritage Organization LLC, $29 million for what could be the largest individual tax shelter ever sold. He had also agreed to fork over another $15 million if the three-year period during which the Internal Revenue Service could challenge the shelter passed without trouble. It's unlikely he paid that $15 million; the IRS considers the "Heritage Strategy" a variant of the banned "Son of Boss" shelter and is demanding back taxes and penalties from users.
机译:达拉斯律师,保险代理人,房地产规划师和自封的税收“教育家”加里·科恩曼(Gary M. Kornman)在2000年10月的一个星期天下午打电话给两个高层助手。当晚他要求他们与他一起乘私人JetStar II飞机飞在汉普顿举行的一次会议上,康涅狄格州的潜在客户可能获得了十亿美元的资本收益来避难。这是一个长期的销售电话,但它得到了回报。到2001年年中,康涅狄格州的客户已向Kornman的公司Heritage Organization LLC支付了2,900万美元,这可能是有史以来最大的个人避税天堂。他还同意,如果美国国税局可以在三年内毫无困难地挑战住房的话,将再提供1500万美元。他不太可能支付那1500万美元。美国国税局认为“遗产策略”是被禁止的“老板之子”庇护所的一种变体,并要求用户退税和罚款。

著录项

  • 来源
    《Forbes》 |2005年第7期|p.88-94|共7页
  • 作者

    Janet Novack;

  • 作者单位
  • 收录信息 美国《科学引文索引》(SCI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 世界经济问题;
  • 关键词

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