Valuation Discounts For Estates

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Valuation Discounts For Estate And Gift Taxes

Deals6 hours ago Discounts for lack of control for shares of a privately held business are usually based on comparisons of share prices to net asset value per share of publicly …

Estimated Reading Time: 14 mins

Link: https://www.journalofaccountancy.com/issues/2009/jul/20091463.html

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Valuation Discounts In Modern Estate Planning Downey

Deals7 hours ago These valuation discounts have been quite popular in estate planning during recent decades. Discounts have allowed business interests to pass by gift or through …

Link: https://www.jdsupra.com/legalnews/valuation-discounts-in-modern-estate-93951/

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Using A Minority Valuation Discount To Reduce Estate Taxes

Deals4 hours ago Careful planning is necessary to lower or completely avoid the tax, and minority valuation discounts are one strategy. Families that want to pass on their business …

Link: https://weekslawfirm.com/using-a-minority-valuation-discount-to-reduce-estate-taxes/

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Using A Minority Valuation Discount To Reduce Estate Taxes

DealsJust Now By using discounts, you can reduce the value of your company for estate tax purposes while at the same time gift your children a percentage of the company at a …

Link: https://www.elderlawanswers.com/using-a-minority-valuation-discount-to-reduce-estate-taxes-when-passing-on-a-family-business-18389

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Valuation Discounts In Modern Estate Planning Downey

Deals7 hours ago These valuation discounts have been quite popular in estate planning during recent decades. Discounts have allowed business interests to pass by gift or through …

Link: https://www.downeybrand.com/publications/valuation-discounts-in-modern-estate-planning/

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Expires: April, 2022

Valuation Discounts Applicable To Real Estate Holding

Deals1 hours ago Valuation Discounts Applicable to Real Estate Holding Companies By Angela Sadang May 29, 2019 In this two-part series, I will discuss real estate holding companies …

Link: https://www.markspaneth.com/insights/industry/real-estate/valuation-discounts-applicable-to-real-estate-holding-companies

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Valuation Of Familyowned Entities For Estate And Gift Tax

Deals8 hours ago Such entities are especially attractive because of the ability to employ discounts for lack of marketability or control in valuing the transfer for gift, estate, or …

Link: https://www.thetaxadviser.com/issues/2017/may/valuation-family-owned-entities-estate-gift-tax.html

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Expires: August, 2022

Tax Court Blesses 35% Valuation Discount On Investment

35% Off4 hours ago What brought Mr. Grieve to Tax Court was his estate plan. Family Limited Partnerships. The case was about valuation discounts on gifts of family limited …

Link: https://www.forbes.com/sites/peterjreilly/2020/03/22/tax-court-blesses-35-valuation-discount-on-investment-family-limited-partnership/

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Expires: May, 2022

Client Alert From The Trusts & Estates Department Karr

Deals6 hours ago Pending IRS Action Against Valuation Discounts on Transfers of Closely-Held Ownership Interests. Despite the courts’ longstanding approval of valuation discounts

Link: https://www.karrtuttle.com/client-alert-trusts-estates-department/

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Expires: December, 2022

Using Entities In Estate Planning For Valuation Discounting

1% Off1 hours ago Blackacre LLC owns real estate valued at $100,000. The liquidation value of a 1% interest in Blackacre LLC is therefore $1,000. The same discounts apply as in the …

Liquidation value: $10.00
Minus: lack of transferability discount: ($ 0.90)
Minus: lack of marketability discount: ($ 1.00)
Subtotal: $ 9.00

Link: https://nationalparalegal.edu/EntityValuationDiscounting.aspx

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Expires: September, 2022

VALUATION DISCOUNTS AND PREMIUMS

Deals6 hours ago Note that the total discount in the example is 44 percent, not 50 percent (the sum of the 30 percent discount for lack of control and the 20 percent discount for …

Link: http://edu.nacva.com/preread/2012BVTC/2012v1_FTT_Chapter_Seven.pdf

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Expires: February, 2022

A Closer Look The IRS Takes Aim At Valuation Discounts

Deals3 hours ago seeking valuation discounts for gift, estate, and generation-skipping tax (GST) planning. This creates a window of opportunity between now and December 31 (or …

Link: https://www.bessemertrust.com/sites/default/files/2018-06/BessemerTrust_A_Closer_Look_IRS_Takes_Aim.pdf

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Expires: May, 2022

The End Of Valuation Discounts In Estate Tax Planning

Deals1 hours ago The End of Valuation Discounts is Coming: Proposed Regulations to Section 2704. The days of reducing gift and estate tax through valuation discounts for …

Estimated Reading Time: 7 mins

Link: https://strausslaw.com/the-end-of-valuation-discounts-is-coming-proposed-regulations-to-section-2704/

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Expires: March, 2022

Estate Planning Appraisal Economics Valuation Services

Deals1 hours ago Depending on the valuation methodology used, the discount for a closely held business may be even higher than the typical range for real estate. The determination …

Link: https://www.appraisaleconomics.com/range-of-services/family-limited-partnerships/

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Expires: June, 2022

Now Is Time To Utilize Valuation Discounts For Gift And

Deals9 hours ago By Shelley Adams Drury, CPA, CVA, ABV, CFF. Partner and Director, Business Valuation and Litigation Support. As a valuation expert, I am often called upon by …

Estimated Reading Time: 4 mins

Link: https://www.dotygroupcpas.com/blog/valuation-discounts-gift-estate-tax-planning

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Expires: June, 2022

Valuation Discounts Trust Lawyer

$1 Off1 hours ago Now you see it. Now you don’t.Valuation Discounts in Plain English Quick Quiz: Q. How much is half of $1 Million A. $500,000B. $400,000C. $300,000 or lessD. All of the …

Link: http://trustlawyer.com/services/estate-tax-planning/valuation-discounts

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Valuation Discounts For Estates Verified GetCouponsWorld.com

$10 Off9 hours ago A Valuation Discount Win for Estate Planners. COUPON (5 days ago) Suzanne Pierre received a gift of $10 million in 2000. In July 2000, she created a valid LLC …

Link: https://getcouponsworld.com/valuation-discounts-for-estates

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Expires: January, 2022

Valuation Discounts Applicable To Real Estate Holding

Deals4 hours ago Valuation Discounts Applicable to Real Estate Holding Companies (PART 2) By Angela Sadang August 19, 2019 After discussing the application of a minority discount

Link: https://www.markspaneth.com/insights/industry/service/valuation-discounts-applicable-to-real-estate-holding-companies-part-2

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Expires: April, 2022

Valuation Discounts For Gift And Estate Tax Savings

Deals7 hours ago Read on for a breakdown of what valuation discounts are, how they work, and what makes them an important part of a comprehensive gift and estate tax savings …

Link: https://www.captrust.com/valuation-discounts-for-gift-and-estate-tax-savings/

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Expires: February, 2022

VALUATION DISCOUNTS AND THE NEW TAX LAW AVZ

Deals1 hours ago VALUATION DISCOUNTS AND THE NEW TAX LAW 20 March 2018. by John Shillingsford, CPA/ABV, CFE – Partner AVZ . It is a well-known fact that closely held businesses account …

Estimated Reading Time: 4 mins

Link: https://www.avz.com/valuation-discounts-new-tax-law

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Expires: April, 2022

Valuation Discounts For Estates Free Coupon Codes

Deals6 hours ago Valuation Discounts For Estates Free Coupon Codes. CODES (6 days ago) Valuation Discounts in Modern Estate Planning Downey . CODES (7 days ago) These …

Link: https://www.get-coupon-codes.info/valuation-discounts-for-estates/

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Valuation Discounts After Estate Of Nowell V. Commissioner

Deals7 hours ago NOTE VALUATION DISCOUNTS AFTER ESTATE OF NOWELL v. COMMISSIONER: A CLEAR FORMULA FOR REDUCING ESTATE TAXES I. INTRODUCTION In Estate of Nowell v.

Author: Russell Stanaland
Created Date: 7/25/2016 4:44:01 PM
Publish Year: 2000

Link: https://digitalcommons.law.ggu.edu/cgi/viewcontent.cgi?article=1795&context=ggulrev

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Expires: September, 2022

Estate And Gift Tax Valuation: Discounts Of Partnership

Deals9 hours ago VALUATION DISCOUNTS popularity for estate planning purposes is growing. Prior to 1977, however, there was only remote hope for the practitioner who sought a …

Link: https://digitalcommons.unl.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=2080&context=nlr

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Expires: June, 2022

Business Transition Strategy Valuation Discounts & Gifts

Deals6 hours ago The value for this “gift” is deemed to be “fair market value” at the time of the gift, as defined by the Internal Revenue Service (Revenue Ruling 59-60). At a high …

Link: https://visionpointcapital.com/2021/09/business-transition-strategy-valuation-discounts-and-gifts-to-family-members/

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Expires: February, 2022

Estate Planning For Real Estate Using Valuation Discounts

Deals8 hours ago Estate Planning for Real Estate Using Valuation Discounts Presented by Catherine B. Eberl, Esq. Hodgson Russ LLP 716-848-1237 ceberl@hodgsonruss.com New York …

Link: https://www.nysba.org/WorkArea/DownloadAsset.aspx?id=58668

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Expires: July, 2022

Valuation Discounts QuickRead News For The Financial

Deals1 hours ago After discussing the application of a minority discount or discount for lack of control (DLOC) in the last issue of Real Estate Perspectives, I will now turn to …

Estimated Reading Time: 7 mins

Link: http://quickreadbuzz.com/2019/08/28/business-valuation-angela-sadang-valuation-discounts-2/

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Valuation Discount Limit For Estate And Gift Tax

Deals8 hours ago IRS Proposes Regulations to Limit Valuation Discounts for Estate and Gift Tax Purposes August 26, 2016 On August 2, 2016, the IRS released proposed regulations that …

Link: https://www.mossadams.com/articles/2016/august/irs-proposes-limiting-valuation-discounts

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Expires: August, 2022

Valuation Discounts For Family Businesses Coming To An End

Deals5 hours ago The Treasury released the new Proposed §2704 regs.in August of 2016 that will affect estate planning and valuation of family owned business interests and real …

Link: https://www.geigerlawoffice.com/blog/estate-tax-valuation-discounts-for-family-owned-businesses-and-real-estate.cfm

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Valuation Of Assets Internal Revenue Service

DealsJust Now Valuation of Assets. This page provides links to useful job aids, articles and white papers on various valuation topics. The items contained herein are offered for …

Link: https://www.irs.gov/businesses/valuation-of-assets

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Marketability Discounts, Fair Value And The Forgotten

Deals2 hours ago Discounts to fair value arise naturally in an immediate liquidation value framework, reflecting either the penalty for suboptimally disposing of a financial …

Link: https://www.cpajournal.com/2018/02/28/marketability-discounts-fair-value-forgotten-market-participant/

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Expires: April, 2022

Tax Court Allows For ‘slight’ Discount For Lack Of Control

Deals6 hours ago The IRS found gift tax and estate tax deficiencies. For both the gift and estate tax calculations, the IRS determined a higher fair market value of the LLCs based …

Link: https://www.bvresources.com/articles/bvwire/tax-court-allows-for-slight-discount-for-lack-of-control-for-majority-interests-in-real-estate-holding-companies

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Tax Talk: When Reporting Gifts At Discounted Values, A

Deals9 hours ago Done correctly, the technique allows donors to reduce their taxable estates by making gifts at reduced values, because of discounts for lack of control and lack of …

Link: https://www.schiffhardin.com/insights/publications/2016/tax-talk-when-reporting-gifts-at-discounted-values-a-qualified-appraisal-is-crucial

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Discount Percentages / Real Estate Fractional Interests

Deals1 hours ago Discount Percentages / Real Estate Fractional Interests by Administrator on Jan 30, 2018 • Fractional Interest Appraisals • 5013 Views If you have taken the time to …

Link: http://www.appraisalarticles.com/Real-Property-Appraisal/Fractional-Interest-Appraisals/4688-Discount-Percentages-Real-Estate-Fractional-Interests.html

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Limited Time Remains For Valuation Discounts With Family

DealsJust Now Chances for Passage. The January 27, 2005 report, “Options to Improve Tax Compliance and Reform Tax Expenditures,” by the Joint Committee on Taxation concluded that …

Link: https://www.hgexperts.com/expert-witness-articles/limited-time-remains-for-valuation-discounts-with-family-entities-6072

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Discount For Lack Of Marketability

DealsJust Now Discount for Lack of Marketability Job Aid for IRS Valuation Professionals September 25, 2009 Developed by Engineering/Valuation Program DLOM Team This Job Aid …

Link: https://www.irs.gov/pub/irs-utl/dlom.pdf

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Business Valuations For Estate And Gift Tax Purposes

Deals9 hours ago fair value of all of the estate’s assets is the gross estate. The includible property may consist of cash, se-curities, real estate, insurance, trusts …

Link: https://www.biz-valuation.com/wp-content/uploads/2015/10/AICPA-Business-Valuations-for-Estate-and-Gift-Tax-Purposes.pdf

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Higher Valuation Discounts For Undivided Interests? Stout

Deals8 hours ago The detrimental economic characteristics of undivided interests permit the application of valuation discounts when estimating their values. For example, if an asset …

Link: https://www.stout.com/en/insights/article/higher-valuation-discounts-undivided-interests

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Valuation And Liquidity Discounts — Financier Worldwide

Deals8 hours ago Valuation and liquidity discounts. In financial markets, asset liquidity is a key and active consideration. Liquidity refers to the ease in which an asset can be …

Link: https://www.financierworldwide.com/valuation-and-liquidity-discounts

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Fair Market Value And Blockage Discounts: When The Market

Deals4 hours ago Fair Market Value and Blockage . Discounts: When the Market Doesn’t Give You the Answer. Charles A. Wilhoite, CPA, and Aaron M. Rotkowski. Valuation Analysis …

Link: http://www.willamette.com/insights_journal/14/autumn_2014_12.pdf

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Valuing Real Estate Fractional Ownership Interests

Deals4 hours ago [b] Based on the valuation analyst's comparative assessment of the published empirical evidence of real estate fractional interest sale transactions that indicate …

Link: http://www.willamette.com/insights_journal/10/summer_2010_12.pdf

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Decker Valuation Issues In Fractional Real Estate

Deals1 hours ago VALUATION ISSUES IN FRACTIONAL REAL ESTATE INTERESTS AND PARTITION COST ANALYSIS This article develops a probability weighting methodology for evaluating and …

Link: https://www.appraisers.org/docs/default-source/discipline_rp/decker-valuation-issues-in-fractional-real-estate-interests-and-partition-cost-analysis.pdf?sfvrsn=0

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The Gift Of Business Valuations For Estate Planners – Blue

Deals8 hours ago On the other hand, if Mr. Rich dies while still owning the company, the $4M value will likely be used for estate tax reporting purposes. Assuming Mr. Rich has other …

Link: https://www.blueandco.com/the-gift-of-business-valuations-for-estate-planners/

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The IRS Takes The Offensive On Valuation Discounts: Part

Deals7 hours ago The IRS Takes The Offensive On Valuation Discounts: Part Two. In yesterday’s post, we considered the context in which the recently proposed regulations under Section …

Link: https://www.taxlawforchb.com/2016/09/the-irs-takes-the-offensive-on-valuation-discounts-part-two/

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Expires: July, 2022

Treasury To Withdraw Hated Estate Tax Valuation Rules

Deals8 hours ago The Treasury has now concluded that “the proposed regulations’ approach to the problem of artificial valuation discounts is unworkable.” free of gift tax and …

Link: https://www.forbes.com/sites/ashleaebeling/2017/10/04/treasury-to-withdraw-hated-estate-tax-valuation-rules/

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Expires: March, 2022

Jointly Owned Property May Not Be Subject To Valuation

Deals8 hours ago On the decedent's estate tax return, the estate had excluded one-half of the value of the real property, claiming that the decedent's property was community …

Link: https://www.slideshare.net/trashytundra2714/jointly-owned-property-may-not-be-subject-to-valuation-discounts

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Valuation Of Limited Liability Company Interests Wealth

Deals9 hours ago The Commissioner determined that the estate had underreported the FMV of the subject interest, agreeing that the net asset value of the building was $19,960,000, but …

Link: https://www.wealthmanagement.com/valuations/valuation-limited-liability-company-interests

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FAQ about Valuation Discounts For Estates

How are valuation discounts used in estate planning?

Discounts have allowed business interests to pass by gift or through estates at lower values. That has often reduced the estate tax (for transfers through estates) and gift tax (for lifetime transfers). These reduced transfer taxes have reduced the cost of transferring family entities to the next generations.

How are tax discounts used to calculate estate tax?

Commissioner,l the Tax Court consid­ ered the issue of valuation discounts2 on property for purposes of calculating federal estate and gift tax liability.3 In its memorandum opinion, the court held that transferred property is. valued without considering other similar property held by

How are minority Discounts used in real estate valuation?

In this two-part series, I will discuss real estate holding companies and describe the use of minority discounts (also known as the discount for lack of control, or DLOC) in the valuation of partial, non-controlling interests in entities holding real estate as their primary and most valuable asset.

How are valuation discounts applicable to real estate holding?

Such discounts vary in a wide range and may be correlated to factors such as cash flow, distributions and leverage, among others.

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