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Results:1-10 of 34

Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed - You May Want To Act Now
  • Proskauer Rose LLP
  • USA
  • August 10 2016

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed


Estate of Turner v. Comm’r, T.C. Memo 2011-209 (Aug. 30, 2011)
  • Proskauer Rose LLP
  • USA
  • November 15 2011

The Tax Court has held that (a) assets contributed to a family limited partnership (“FLP”) were includable in a decedent’s gross estate under section 2036(a) of the Internal Revenue Code of 1986, as amended (“I.R.C.”), and (b) premiums paid directly to a carrier on behalf of an insurance trust qualified for the annual gift tax exclusion as present interest gifts.


Martin T Hamilton
  • Proskauer Rose LLP

Stuart L Rosow
  • Proskauer Rose LLP

Andrew M Katzenstein
  • Proskauer Rose LLP

Albert W Gortz
  • Proskauer Rose LLP

Steven D Weinstein
  • Proskauer Rose LLP

Laurier W Beaupre
  • Proskauer Rose LLP

Raj Tanden
  • Proskauer Rose LLP