Pass-Through Entity Discounts for Built-In Capital Gains Taxes
Training Event Transcripts
January 8, 2013
Mel H. Abraham, CPA, CVA, ABV, ASA, CSP
William H. Frazier, ASA
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.