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EST1811 - Hot Estate Tax Audit Issues

Jun 11, 2018 4:35pm ‐ Jun 11, 2018 5:25pm

Standard: $49.00


This presentation addresses critical aspects of planning, reporting on a transfer tax return, and addressing on audit a number of valuation issues related to family limited partnerships, limited liability companies, S Corporations, and other hard to value assets. The discussion will include certain sophisticated estate planning techniques such as sales to intentionally defective grantor trusts, formula transfers, GRATs, self-cancelling installment notes, private annuities, and promissory notes.

Learning Objective:

• To familiarize the audience with the issues surrounding these issues

• Provide advice with respect to reporting the transfers in tax returns and dealing with them in connection with transfer tax audits.

• We will also discuss Treasury/IRS guidance and audit issues with respect to these issues.

Tags: EST

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