Author Headshot Placeholder

James and Deborah Kraft

Understanding the lifetime capital gains exemption Fallback Image Decorative pattern

Tax News

Understanding the lifetime capital gains exemption

What it is and how to access it

By James and Deborah Kraft |October 20, 2017

5 min read

How active versus passive business income is taxed Fallback Image Decorative pattern

Tax News

How active versus passive business income is taxed

How each is taxed, and why

By James and Deborah Kraft |June 30, 2017

5 min read

The value of company valuations Fallback Image Decorative pattern

Tax News

The value of company valuations

Tax and estate implications of this important exercise

By James and Deborah Kraft |October 28, 2016

6 min read

LOAD MORE

More Columnists

John Novachis Image John Novachis Image

John Novachis

Is your junior advisor ready to take the lead?

February 11, 2026|4 min read

Here’s why advisors need a business continuity plan

October 22, 2025|4 min read

Robin Riviere Image Robin Riviere Image

Robin Riviere

Philosophy for advisors

February 17, 2026|3 min read

An advisor-led model puts you in competition with institutional managers

January 20, 2026|3 min read

Kevin Hayes Image Kevin Hayes Image

Kevin Hayes

The hiring decisions shaping advisory firms in 2026

January 27, 2026|4 min read

You can’t do it all yourself

November 25, 2025|3 min read

Jim Lyons Image Jim Lyons Image

Jim Lyons

We made it to Newport

January 23, 2026|2 min read

Are your clients confident about their future?

November 20, 2025|3 min read

Mathieu Messina Image Mathieu Messina Image

Mathieu Messina

Three steps to a next-gen client relationship

May 5, 2025|2 min read

Harvey Naglie Image Harvey Naglie Image

Harvey Naglie

CIRO’s tenure plan tests the meaning of independent

March 3, 2026|3 min read

Re: Blue Owl ‘quake’ is not what it seems

February 24, 2026|2 min read