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Estate and Gift Tax Valuation of Cannabis Business Interests

The myriad state and federal rules that apply to their creation, operation and transfer

Approximately half of all American adults have used cannabis at some point in their lives.1 Whether any one estate-planning professional falls into this particular demographic, it’s crucial for all advisors to understand the estate-planning uncertainties and complexities facing owners of legal cannabis businesses. Eighteen states and Washington, D.C. have legalized cannabis for adult recreational use; over 35 states have legalized the medicinal use of cannabis (often in conjunction

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