1-Hour Program

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Overview

The IRS has proposed changes to §2704, which could eliminate one tool in the estate planner’s arsenal.  Interests in partnerships and other closely-held entities would be subject to new valuation restrictions, resulting in higher values for those interests and probably higher taxes.  

In this One-Hour Briefing, Meredith R. Bushnell, a partner at Venable LLP, and Terry Lloyd, a managing director of Finance Scholars Group, will: 

  • explain the proposed changes to the regulations;
  • explain the impact the proposed regulations will have on valuation discounts if they become final; and
  • discuss how CPAs, financial planners, and tax and estate counsel can help clients in this changing environment.

Credit Details