The Application of a Multi-Level Valuation Discount in the Gift or Estate Valuation of a Tiered Entity—A Review of Relevant Judicial Precedent

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Willamette Insights
December 1, 2010
James Rabe

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Summary

Many high net worth individuals own equity interests in multi-tier entities. These multi-tier entities are created for various asset protection, equity owner protection, family business optimization, and other business purposes.
The Application of a Multi-Level Valuation Discount in the Gift or Estate Valuation of a Tiered Entity—A Review of Relevant Judicial Precedent
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