News & Analysis as of September 20, 2024

Estate Tax › Appraisal

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Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.

Gifting Business Interests Before Selling the Business? Think Valuation

Rivkin Radler LLP on 1/12/2022

Counting the Days?- We are 302 days away from the national mid-term elections, to be held November 8, 2022, yet the first full week of the new year has already highlighted some of the economic issues with which the...more

Disclosure of Estate Tax Stock Appraisals in Shareholder Disputes

Farrell Fritz, P.C. on 4/1/2019

The discoverability of materials in civil litigation in general resists any hard and fast rules, other than that the scope of discovery is broadly defined and liberally applied under the rules of civil procedure in both state...more

Wealth Management Update - May 2017

Proskauer Rose LLP on 5/10/2017

May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

New Developments in Estate and Gift Tax Valuation Cases

McGuireWoods LLP on 7/16/2015

A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal Revenue Service settled Estate of Davidson v. Commissioner, T.C. Docket No....more

Estate planning for personal property: Why you should sweat the small stuff

Adler Pollock & Sheehan P.C. on 4/8/2015

When planning their estates, most people focus on major assets, such as business interests, real estate, investments and retirement plans. But it’s also important to “sweat the small stuff” — tangible personal property. This...more

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