Through Jensen, Dunn, Jelke, and other cases, courts have weighed in on the methodologies and practices used in assessing the value of pass-through entities, such as family limited partnerships and limited liability corporations, and C corps. In doing so, they have left both guidance and confusion as to the treatment of built-in capital gains taxes. In this webinar, Part 4 of BVR's 5th Annual Symposium on Estate & Gift Tax, experts Mel Abraham and William Frazier join BVR to discuss these and other issues relating to built-in capital gains taxes. Hear what appraisers should know and consider in order to produce a more defensible conclusion of value in this tricky area.