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IRS and Treasury Department Announce Withdrawal of Proposed 2704 Regulations

On October 4, 2017, in its Second Report to the President Identifying and Reducing Tax Regulatory Burdens the U.S. Department of the Treasury announced that it is recommending the complete withdrawal of the proposed 2704...more

Proposed 2704 Regulations: Significant Impact on Valuation Discounts for Family Businesses

Background: On August 4, 2016, the Treasury Department and Internal Revenue Service issued proposed regulations addressing the valuation of certain business interests for federal estate, gift and generation-skipping tax...more

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