The Summer 2019 Insights from Willamette Management Associates focuses on valuations for estate and gift tax purposes and is edited by Weston C. Kirk. Some of the articles are: “Kress v. United States of America—All Experts Consider Private Company’s S Corporation Income Tax Status” (Thomas M. Eichenblatt), “Valuation for the Expatriation Tax—‘So Long, It’s Been Good to Know Yuh’” (Curtis R. Kimball), “Guaranty Fee Analysis for Intrafamily Promissory Notes” (Weston C. Kirk), “What Tax Counsel Needs to Know About Working With a Valuation Specialist” (Robert F. Reilly), and more.