Last Chance to Make Gifts Using Discounted Valuations?

July 8, 2015

By: Gideon Rothschild, Irving Sitnick, Daniel S. Rubin, Carole M. Bass, Kerrie C. Horrocks, Ira W. Zlotnick, and Alvin H. Schulman

Moses & Singer Alert

Proposed regulations widely anticipated to be released by the Internal Revenue Service in late summer or early fall may significantly curtail the availability of valuation discounts when transferring interests in family controlled entities (such as family limited partnerships and limited liability companies) to family members.

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