Summary
The U.S. Court of Appeals for the Fifth Circuit concluded that retirement accounts should not be discounted for potential future income taxes. It found that the income tax arising from inclusion on the beneficiaries’ taxes of the distribution as income in ...
John David Smith v. United States of America
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See Also
No Discount for Future Income Taxes Permitted When Valuing Retirement Accounts
The U.S. Court of Appeals for the 5th Circuit concluded that retirement accounts should not be discounted for potential future income taxes.