Proposed Changes to The Internal Revenue Code Section 2704

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Things you will learn from this whitepaper:

  1. What are the proposed regulation changes to IRC Section 2704?
  1. What implications would these proposed regulations have on the transfer or sales of closely held businesses?
  1. What effect would these proposed regulations have on the determination of fair market value?

This whitepaper will have special interest to:

  1. Business owners planning to transfer equity interests in closely held businesses to family members.
  1. Attorneys consulting with clients on estate planning issues.
  1. Judges presiding on gift and estate matters.