Treasury Proposes New Regulations to Restrict Valuation Discount Planning

Prepare for a dramatic change in the scope of IRC Section 2704

Howard M. Zaritsky, Jonathan G. Blattmachr, Mitchell M. Gans | Oct 24, 2016

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From 2010 to 2013, the Treasury attempted to convince Congress to amend Internal Revenue Code Section 2704 to restrict the use of partnerships and other entities to generate valuation discounts.¹Neither house of Congress showed the slightest interest in making these changes.

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