Latest Willamette Insights focuses on gift, estate, GST tax valuations

BVWireIssue #169-1
October 5, 2016

The winter 2016 edition of Willamette Insights is devoted to gift, estate, and generation-skipping transfer tax valuation. The edition’s editor, Fady F. Bebawy, has included some excellent articles, all written by experts at Willamette Associates. The articles include a review of the IRS Job Aid on the valuation of noncontrolling ownership interests in S corps (Curtis R. Kimball), a discussion of the proposed IRC Section 2704 regulations with regard to FLP valuation discounts (Weston C. Kirk), an article on estimating capital expenditures and depreciation expense in the direct capitalization method (Aaron M. Rotkowski and Matt C. Courtnage), several articles by Robert Reilly on goodwill in closely held companies, an explanation of the factors S corp buyers and sellers should consider making a Section 338 election (Robert P. Schweihs), and more. You can access a full copy here.

Extra: The BVWire News blog was cited in the Willamette article on the Sec. 2704 regs. The blog is a great way to keep up to date on the BV profession. You can sign up for it here.

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