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Valuation of pass-through entities – Why tax-affecting matters

$225.00

SKU: ESTso202. Category: .

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Abstract: The valuation of a closely held business for gift and estate tax purposes is critical to determining how much of one’s estate goes to family and how much goes to the government. If the business is structured as a pass-through entity — such as an S corporation, partnership or limited liability company (LLC) — the use of tax-affecting can substantially reduce its value, allowing your estate to slash its tax bill. This article details tax-affecting strategies and recounts U.S. Tax Court cases involving the valuation of pass-through businesses.

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