Successor Interests

News & Analysis as of

The Family Buyout: Tips for Success

In the life cycle of a family business, one common event is the purchase by one or several family members of the interests in the business held by other family members. Because of the family relationships inherent in such...more

Fifth Circuit Court Reverses Tax Court Ruling on Fractional Interest Valuation Discounts

On September 15, the U.S. Court of Appeals for the Fifth Circuit reversed a 2013 Tax Court decision that had allowed only a nominal, 10% fractional interest discount for artwork included in a decedent’s estate....more

Some Valuation Observations Relating To LLC Interests

A recent Tax Court case addressed some interesting issues relating to the estate tax value of an LLC interest. Below is a summary of these issues....more

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