Proposed Minority Discount Regulations Bite the Dust
Practitioners had been worried that the Section 2704 proposed regulations were going to affect minority discount valuations for gift and estate tax purposes. Worry no more.The U.S. Department of the Treasury’s Second Report to the President on Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789, October 2, 2017, notes that the main difficulty with the proposed regulations was that requirements were unclear and their effect was uncertain. Expect a withdrawal of the proposed regulations in the Federal Register.
Post by: Jillian Mastroianni
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