This guide was developed by Deloitte’s Private ClientAdvisors practice under the direction o Julia Cloud,Partner and National Leader o the Private ClientAdvisors practice, Deloitte Tax LLP.The Private Client Advisors practice o Deloitte providesthorough and objective tax and wealth planning adviceand services to private companies and their owners,and auent individuals and amilies.Comprised o more than 600 proessionals nationally,the Private Client Advisors group is committed to servingwealthy individuals and private companies in the manyacets o wealth accumulation and protection, includingtax, estate, git, trust, and charitable planning. PrivateClient Advisors, in collaboration with Deloitte’s PrivateEnterprise Services, work to provide broad servicedelivery to private companies.Private Enterprise Services are designed to assist privatecompanies with their business needs in a holisticmanner – ranging rom fnancial and tax reportingor the business to owner wealth management – bydrawing on the extensive resources o the Deloitte U.S.frms. Our depth and breadth o experience encompassan array o typical issues or growing enterprises suchas business expansion, governance structure, and talentstrategies. Our client experiences span various industrysectors and ownership arrangements such as investor-owned, closely held, and amily businesses.
As used in this document, ‘Deloitte’ means Deloitte Tax LLP, which provides tax services; Deloitte & Touche LLP, which providesassurance services; Deloitte Financial Advisory Services LLP, which provides fnancial advisory services; and Deloitte Consulting LLP,which provides consulting services. These entities are separate subsidiaries o Deloitte LLP. Please see www.deloitte.com/us/aboutor a detailed description o the legal structure o Deloitte LLP and its subsidiaries.
Deloitte’s service mission is to build long-term,trusting relationships with our clients. We do this bymaintaining a thorough understanding o currentissues and long-term goals, listening to our clients, andhelping them to make inormed and strategically sounddecisions. The honesty and integrity o our people andthe objectivity o our advice oster our ability to earnand preserve long-term trust and mutual respect.To fnd a member o the Private Client Advisors groupwho specializes in your area o interest, please contactus at PrivateClientAdvisors@deloitte.com. Learn moreabout our Private Client Advisors practice by visiting ourwebsite at www.deloitte.com/us/privateclientadvisors.
Special thanks to Clint Stretch, Laura Peebles, andCraig Janes or their signifcant contributions to thedevelopment o this guide. In addition, we would liketo thank the ollowing individuals or their valuablecontributions:John BattagliaLaura BerardDavid BohlJames CaseyPhilip KastenholzJerey KummerGary LeeChristine LussierBarry NealTimothy ReynoldsMark Schneider
About our 2009 tax andwealth planning guide