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Treasury to Withdraw Proposed IRC ยง2704 Regulations

The Department of the Treasury has withdrawn the controversial proposed regulations for Section 2704 of the Code. Section 2704 limits valuation discounts in family-controlled entities for certain lapsing rights and...more

Planning and the Death of the Death Tax

On Wednesday afternoon the White House again proposed eliminating the death tax as part of its tax reform plan, but the details of the repeal remain sparse. When pressed for specifics Director Cohn simply stated that with...more

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