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New Proposed Regulation Affects Transfers of Family Business Interests
  • Kegler Brown Hill + Ritter
  • USA
  • October 3 2016

The Treasury recently issued Proposed Regulation 2704, which eliminates valuation discounts. A valuation discount allows you to transfer a larger

Burr Alert: It’s Time For Your Buy-Sell Checkup!
  • Burr & Forman LLP
  • USA
  • September 29 2016

By now, most owners of interests in family-controlled businesses have heard of or read about the regulations proposed by the IRS in early August

Proposed regulations will significantly impact the valuation of interests in many family-controlled entities
  • Dentons
  • USA
  • September 27 2016

New rules have been proposed by the Internal Revenue Service (IRS) which would regulate the valuation of transfers of business interests between

Estate planning for closely held business interests is trickier than you might think
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • September 20 2016

The first step in a well-developed estate plan is to have a solid foundation with documents in place including, for example, a revocable trust

Proposed Regulations Under Section 2704
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • September 19 2016

On August 2, the United States Treasury Department issued proposed regulations under Section 2704 of the Internal Revenue Code of 1986, as amended

A Game Changer in Estate Planning?
  • Wilk Auslander LLP
  • USA
  • September 13 2016

The Treasury Department recently issued proposed regulations that could have a dramatic impact on estate planning by limiting, or in some cases

Family-Controlled Businesses Tax Targets Again: Newly Proposed 2704 Regulations and Presidential Candidates' Positions
  • Burr & Forman LLP
  • USA
  • August 30 2016

It’s August of an election-year, and not just any election-year, a presidential election year. So, in less than 80 days, we’ll all go to the polls

Proposed Regulations Could Mean Higher Taxes for Family-Owned Businesses
  • Husch Blackwell LLP
  • USA
  • August 24 2016

On August 2, 2016, the U.S. Department of Treasury proposed regulations that could significantly impact taxation of family-owned businesses and

IRS Proposes New Regulations That Will Significantly Limit the Use of Valuation Discounts on Transfers of Interests in Closely Held Entities to Family Members
  • Pepper Hamilton LLP
  • USA
  • August 23 2016

The proposed regulations disregard restrictions that have been used by valuation experts and acknowledged by the courts to reduce valuations. If you

Impact on Business Valuations of Lapsed Rights and Restrictions on Liquidation of an Interest: Is this the End of Valuation Discounting as we Know it? Section 2704 Proposed Regulations Released
  • Baker & McKenzie
  • USA
  • August 21 2016

On August 2, 2016, the Treasury Department released the much anticipated proposed Treasury Regulations under Code Section 2704, providing