Overview

Chapter 14 of the Code contains its own set of special valuation rules for transfer tax purposes that you must know in order to most effectively meet your clients' estate-planning needs. This in-depth resource guides you through the complex rules, regulations and exemptions of Chapter 14 provisions regarding transfers of interests in trusts, corporations, and partnerships. You'll find authoritative analyses of various provisions of Chapter 14, practice tips, step-by-step advice on valuation of family-held interests, the impact of landmark court rulings, relevant private letter rulings, legislative history and much more.Among the topics covered are the tax implications of transfer of interest in family-held business, GRITs, GRATs, GRUTs, QPRTs, buy-sell agreements, the tax treatment of lapsed voting or liquidation rights and certain restrictions on liquidation. The analyses include adjustments to avoid double taxation, indirect holding of interests and statute of limitations considerations.This complete guide also contains practical appendices illustrating the subtraction method of valuation, the impact of increasing age, term or interest rate on the value of different types of gifts in trust.

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9781402416873

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