Valuation Discount Planning Especially FLPs & IRC 2703

BVResearch Pro
February 24, 2005
Owen G. Fiore, JD, CPA

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Summary

If we thought the IRS Technical Advice Memorandum ("TAM") on split-dollar life insurance provoked a loud response, the January 17, 1997 TAM attacking FLP-based valuation discounts will be like an 8.0 ...