The IRS’ Proposed Section 2704 Regulations: The Impact on and the Future of Estate and Gift Valuation

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Training Event Transcripts
October 7, 2016
Curtis R. Kimball, CFA, ASA
Z. Christopher Mercer, ASA, CFA,

Summary

On Aug. 4, 2016, the IRS published in the Federal Register a set of proposed new regulations under Chapter 14, Section 2704 of the Internal Revenue Code. These proposed regulations would have a significant impact on the valuation of private-business entity interests for transfer tax (estate, gift, and generation-skipping) purposes. Join expert Curt Kimball and Chris Mercer for a dive into the valuation impacts and a discussion of what the IRS is attempting to do by promulgating these proposed regulations. In addition, there will be a discussion of the implications of the proposed changes to Section 2704 and how this affects long-accepted valuation standards and methods for determining fair market value of interests in family-owned private entities.
The IRS’ Proposed Section 2704 Regulations: The Impact on and the Future of Estate and Gift Valuation
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