Valuation Assurance Clauses

Estate planners often find themselves in a quandary: They follow all known rules and guidelines in devising a family limited partnership (FLP) plan for their client, but still have to cross their fingers that the Internal Revenue Service will accept the plan. The valuation of FLP interests is a particularly tricky area. What's the IRS thinking when it rejects the valuation attached to your client's FLP? Such rejections are a recurring problem. But I have a solution that, hopefully, will