This newsletter recently addressed proposed treasury regulations that, if enacted, will drastically impact transfers of family businesses. The hearings on the proposed regulations (the “2704 Regulations”) were held this month, and those participating were extremely critical of the proposed regulations.…
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New Changes Coming for Family-Owned Businesses
The IRS has published proposed regulations concerning the valuation of family-owned businesses for estate and gift tax purposes that are potentially game changing. The sweep of these regulations is broad and encompasses both active family businesses and passive, investment-driven family…
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