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Results: 1-10 of 3,971

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


Business Law for Startups: Important considerations for startup businesses
  • Pitblado LLP
  • USA
  • August 22 2016

Decided to take the plunge on a new business idea? Or maybe you’ve already got your toes in the water, and you’re thinking about diving off the board


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


Treasury Department Issues Proposed Regulations That Will Dramatically Reduce Valuation Discounts
  • Greenberg Traurig LLP
  • USA
  • August 19 2016

On Aug. 2, 2016, the Treasury Department issued proposed regulations under Section 2704 of the Internal Revenue Code that, if finalized in their


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


IRS and Treasury Issue Regulations on “50(d) Income” Affecting Tax Credit Deals
  • McGuireWoods LLP
  • USA
  • August 18 2016

The Internal Revenue Service and Department of Treasury recently issued final and temporary regulations on income inclusion under Section 50(d) of


Proposed Regulations Would Curtail Most Valuation Discounts for Family-Owned Businesses - 2016 Planning Opportunity
  • Davis Wright Tremaine LLP
  • USA
  • August 18 2016

Recently proposed Treasury Regulations (“Proposed Regulations”), if enacted as proposed, would curtail valuation discounts that currently reduce the


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


Nevada’s New Commerce Tax
  • Greenberg Traurig LLP
  • USA
  • August 18 2016

More than a year before the 78th Nevada Legislative Session (Session) convened, it was dubbed "The Revenue Session," in reference to legislators'


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