New Tax Court decisions have had a major impact on wealth succession planning the last few years, including the popular use of the family limited partnership. This guide will keep you current with legal arguments and technical analyses that apply to estate and gift tax law specific to the business valuation profession, including family limited partnership and wealth succession planning. 220 estate and gift tax law court case abstracts dating back to 1995 including in-depth analysis on the recent Astleford, Bigelow, Holman, and Jelke decisions; articles on estate and gift tax law and FLPs...
New Tax Court decisions have had a major impact on wealth succession planning the last few years, including the popular use of the family limited part...
With increased scrutiny from a number of bodies, the use and application of control premiums is requiring more appraiser justification and documentation than ever, while still requiring the same amount of appraiser judgment. Control Premiums: Application and Analysis provides appraisers with valuable insite on how to apply the control premium.
With increased scrutiny from a number of bodies, the use and application of control premiums is requiring more appraiser justification and documentati...