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Focus on Federal Estate and Gift Taxes
Topical Editors for This Issue: Jimmy Ahn and Gregg Gaffen
Estate and Gift Tax Insights
Gross v. Commissioner: Strike One Against Tax-Affecting S Corporation Valuations
Aaron M. Rotkowski and Charles A. Wilhoite
Estate of Adams: Strike Two Against Tax-Affecting S Corporation Valuations
Tanya M. Muina
Heck: Strike Three Against Tax-Affecting S Corporation Valuations
Jason A. Mutarelli
Hackl: Gift of LLC Units Does Not Qualify for Annual Tax Exclusion
Paul J. Carlin
Estate of Harper and Section 2036: All FLP Assets Included in Decedent´s Gross Estate
Ilya Shulman and Timothy J. Meinhart, ASA
Estate of Mitchell: Tax Court Explains Valuation Discounts on Remand
John R. Owen Jr.
Financial Advisory Services Insights
The Role of Independent Financial Advisors in Minority Squeeze-Out Mergers After Unocal Exploration Corp. and Siliconix Incorporated
Terry G. Whitehead, CPA and James G. Rabe, CFA, ASA
Special Supplement—Newsworthy Insights
Summary of the Sarbanes-Oxley Act of 2002
Robert F. Reilly and Robert P. Schweihs
Economic Insights
Capital Market Indicators
Investment Indicators
Willamette Management Insights
Communiqué
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