Through Jensen, Dunn, Jelke, and other cases, courts have weighed in on the methodologies and practices used in assessing the value of pass-through entities, like family limited partnerships and limited liability corporations, and C Corps. In doing so they have left both guidance and confusion as to the treatment of built-in capital gains taxes. In this webinar, part 4 of BVR's 5th Annual Symposium on Estate & Gift Tax, experts Mel Abraham and William Frazier discuss these and other issues relating to built-in capital gains taxes. Hear what appraisers should know and consider in order to produce a more defensible conclusion of value in this tricky area.
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