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The IRS issued proposed regulations under Code Section 2704 that would severely limit or eliminate the use of valuation discounts for family estate and gift tax planning. The proposed regulations would apply to transfers that occur after the regulations are finalized. The IRS will hold a public hearing on the proposed regulations on December 1, 2016. The regulations will not become final until December 31, 2016, at the earliest.
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AuthorMr. Hendel has been practicing wealth preservation planning for over thirty -five years. Archives
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