This discussion will address current issues and trends in the transfer tax controversy arena at the audit level, appeals and in litigation. It will include issues related to the valuation and transfer of interests in closely-held entities, the use of formula clauses, recent caselaw, positions taken by the IRS and ways to address them at the planning level.
Learning Objectives:
1. Familiarizing participants with issues related to certain sophisticated estate planning techniques.
2. Providing tips on planning and preparing for an IRS audit with respect to those techniques.
Learning Objectives:
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