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Planning With Undivided Interests

Lance S. Hall explores the rights and restrictions of an undivided interest holder and how they may affect traditional discounts.

While the jury is still out on how President Donald J. Trump’s administration will approach the estate tax and how it will address the estate-planning community’s concerns regarding the interpretation of the proposed changes to Internal Revenue Code Section 2704 (proposed regs), estate planners are left to ponder what planning techniques may still be available if the proposed regs are finalized. If the proposed regs are interpreted to reduce or eliminate discounts for lack of

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