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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

IRS issues Proposed Regulations Affecting Valuations of Family-Owned Companies
  • Reed Smith LLP
  • USA
  • August 19 2016

On August 2, 2016, the IRS released Proposed Regulations under section 2704 of the Internal Revenue Code of 1986 ("Code"). Those Proposed Regulations

Treasury Issues Proposed Regulations Limiting Valuation Discounts on Transfers of Family-Controlled Entities
  • Shearman & Sterling LLP
  • USA
  • August 18 2016

The Treasury Department recently issued long-awaited proposed regulations regarding valuation discounts of interests in corporations and partnerships

Treasury Department Plans to Close Valuation Loopholes for Closely-held Businesses
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • August 17 2016

On August 9th, the Treasury issued proposed regulations that seek to eliminate the use of several strategies to reduce estate, gift, and

Proposed IRS Regulations Likely to Increase Estate and Gift Taxes on Family-Controlled Businesses
  • Dinsmore & Shohl LLP
  • USA
  • August 15 2016

Recently proposed IRS regulations, if adopted as drafted, could materially reduce valuation discounts and thus substantially increase estate, gift

Treasury Department Proposes New Rules for Family Controlled Business Valuations
  • Thompson Hine LLP
  • USA
  • August 10 2016

The Treasury Department issued proposed regulations to Section 2704 of the Internal Revenue Code on August 4, 2016 that will likely increase the

New valuation rules reduce discounts on transfers of family owned businesses
  • Sirote & Permutt PC
  • USA
  • August 8 2016

Last week the Treasury Department issued Proposed Regulations that will likely impact the strategies for, and valuation of, intra-family transfers of

IRS Proposes Regulations Eliminating Estate and Gift Tax Valuation Discounts for Family Businesses
  • Mayer Brown LLP
  • USA
  • August 5 2016

The US Internal Revenue Service (IRS) has issued proposed regulations concerning the valuation of interests in family-owned entities for gift, estate