Valuing Family Entities

Update on new IRS guidelines and court rulings

THIS EVENT HAS BEEN POSTPONED. A NEW DATE WILL BE POSTED SOON...

In its recent decisions, the Tax Court has demonstrated an unprecedented level of aggressive involvement in the valuation of family entities.

Join our speakers, Steve Akers of Bessemer Trust and William H. Frazier of HFBE, as they delve into how these recent developments will affect your estate planning.

Steve and William will focus on:

  • How the court's stance regarding valuations has become more aggressive with its decisions in Gallagher and Holman.
  • Recent precedent regarding the valuation of family entities including:
    • The unusual value weighting in Giustina;
    • The inclusion of family assets under Internal Revenue Code Sections 2036 (a)(1) and (a)(2) in Turner; and
    • The Hendrix court's upholding of the defined value clause.
  • The IRS' newly issued guidelines and the issues now faced by estates of 2010 decedents making the carry-over basis election.

Join us for this subscriber-only webinar exclusive!

CLICK HERE TO REGISTER NOW

TAGS: Research
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