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Focus on Estate Planning and Intergenerational Wealth Transfer
Topical Editors for This Issue: Tanya M. Muina
Gift and Estate Tax Insights
Impact of 2003 Tax Act on Estate Planning and Intergenerational Wealth Transfers
John R. Owen Jr.
CCA 200221010: Failure to Adequately Disclose Gift Keeps Open SOL
Jacquelyn Dal Santo, Gregg S. Gaffen, and Timothy J. Meinhart
Thompson, Strangi, Kimbell and the Service's Section 2036 Attack on FLPs
Frank C. Carr, Michael A. Storms, and Anna V. Kamenova
Gift and Estate Tax Valuation Insights
The Effect of Tax Act of 2003 on the Valuation of S Corporation Stock: The Equity Adjustment Multiple
Kevin A. Meyers
Gifting Strategies in a Post-ESOP Transaction
Mark P. Shorthouse
The Treatment of the Built-In Capital Gains Tax Liability
Paul J. Carlin
Valuation of Preferred Stock for Gift and Estate Tax Purposes
Aaron M. Rotkowski
Tax Court Applies Rigorous Scrutiny to Valuation Discount Studies
Kelly R. ("Bucky") Wright
Update on the Willamette Management Associates Pre-IPO Discount for Lack of Marketability Study
Pamela J. Garland and Ashley L. Reilly
Income Tax Valuation Insights
Revenue Procedure 2003-51 Describes Inventory Valuation Methods for Purchase Price Allocation Purposes
Tanya M. Muina
ESOP Insights
ESOP Company Corporate Governance: Financing of an ESOP Transaction Affects Corporate Governance
John A. Kober, Esq., and David Ackerman, Esq.
Director of Intercompany Transfer Pricing Services
New Transfer Pricing Brochure
National Director of Financial Advisory Services
New ESOP Brochure
Communiqué
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