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BVR's CPE calendar for the remainder of 2012, beginning with estate & gift tax symposium

IRS withdraws Wandry appeal, leaving open the question of defined value clauses

After losing ground in FLPs, the IRS is still fighting defined-value clauses

Tax affecting: still no consensus among appraisers, IRS examiners, and the courts

5th Circuit confirms discounted FLP values in Keller and the importance of observing state law

IRS offers estate and tax lawyers "tweets," if not guidance on FLP appeals or expert penalties

A ‘great facts’ case could help appraisers understand DLOM and other FLP issues

Estate of Kelly case offers great guidance for FLP clients

Attorney gets big win for the taxpayer and defined-value clauses

Latest ‘Bad Facts’ FLP Case Emphasizes Poor Planning, Operations

Tax Court includes entire fair market value of FLP real estate assets in the gross estate, rejecting claims that protecting them against partition and ensuring son’s continued management role constituted legitimate, non-tax reasons for FLP.

Yet another tax reform proposal targets discounts for lack of marketability--at least for non-business assets

Latest ‘Bad Facts’ FLP Case Emphasizes Poor Planning

Finance and accounting for lawyers released

Judges: Tax Court door is ‘open’ to tax-affecting

Does getting a business valuation mean a wealthier retirement for your clients?

Key takeaways from Turner and recent FLP cases

Estate of Liljestrand v. Commissioner

Tax Court includes entire fair market value of FLP real estate assets in the gross estate, rejecting claims that protecting them against partition and ensuring son’s continued management role constituted legitimate, non-tax reasons for FLP.

Tax Court judges' panel highlights Georgetown Law/BVR On-line Tax Symposia

FLPs with passive assets are still the most vulnerable

Why would families destroy estate value, Judge Mark Holmes asks appraisers

FLP valuations may be subject to increased scrutiny, T&E expert argues

Lance Hall: It’s a great time for your clients to gift private equity

Another blow to IRS: 9th Circuit upholds defined value clause

Discount for Lack of Marketability Job Aid for IRS Valuation Professionals available as free download from BVR

Another blow to IRS: 9th Circuit upholds defined value clause