Search

LLC structure withstands IRS challenge; then taxpayer wins discount battle

New resource for lawyers with estate valuation clients

New insight in estate and gift tax valuation

CLE opportunities in IP, family, and estate & gifts law for the fall

What is the best holding period in Chris Mercer’s QMDM?

NACVA attendees debate whether there's such a thing as a "key person discount?

Live from NACVA: Pricing for tax valuations: “a race to the bottom” unless you compete on value.

More distributions equal lower discounts, Porter and Frazier agree

FMV's Hoffman reveals unique aspects of highly-contested Ludwick case

Working on a tax valuation? Beware of the jurisdiction, Laro warns

Laro: Be aware of precedent in your jurisdiction

Tax Court uses its own weighted approach to discount an undivided real property trust

Ludwick v. Commissioner: Tax Court devises its own weighted approach to value an undivided real property trust

Value of tiered minority ownership interests causes Tax Court battles

FLP experts take at in-depth look at complicated ownership arrangements

Espen Robak's Pluris expands to Palo Alto

8th Circuit confirms Tax Court's buy-back limits on marketability discounts

8th Circuit confirms Holman and IRS’s new weapon against FLPs

Implied minority discounts: How to help the doctrine die

Mercer Capital (and QMDM) wins discounts in new FLP case

Estate and gift tax valuations: insights from inside the IRS

Estate & Gift tax valuations with Trugman, Fishman, and Treharne

New cases may knock out IRS opposition to defined value clauses

Major Victory for Taxpayer and Appraiser in Classic FLP Case

Taxpayer wins major, multimillion-dollar victory for appraisal of FLP assets in estate tax case, including court’s adoption of substantial discounts for lack of control and lack of marketability.

Taxpayer Win: Court Accepts 47.5% discount for formed, but not funded, FLP