Treasury to Publish Proposed Regulations Regarding Valuing Interests in Corporations and Partnerships for Gift and Estate Tax Purposes

By on August 4, 2016

The IRS has just proposed regulations regarding the valuation of interests in corporations and partnerships for federal transfer tax purposes. The regulations address lapsing rights and restrictions on liquidation in an effort to prevent individuals from undervaluing transferred interests. A pdf of the proposed regulations is available here.

We will be commenting on the broader impact of the regulations over the next few weeks.

 

Elise J. McGee
Elise J. McGee advises high-net-worth individuals and business owners on all aspects of wealth-transfer planning, including estate and trust administration, leveraged wealth-transfer techniques, tax matters, real estate transactions and closely held business matters. Read Elise McGee's full bio.

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