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Estate planning for closely held business interests is trickier than you might think
  • Greensfelder Hemker & Gale PC
  • 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

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