Scott A. Bowman

Scott
A. Bowman
Articles
The Wandry Quandary
The Tax Court’s March 26, 2012 memorandum decision in Wandry v. Commissioner1 is monumental for defined value clause (DVC) planning. Donors should now be able to rely on the opinion to plan in a manner that substantially reduces the risk of unexpected gift and generation-skipping transfer (GST) taxes when transferring hard-to-value assets.
Defined Value Clauses Better Defined
After a 2006 opinion from the U.S. Court of Appeals for the Fifth Circuit in McCord v. Commissioner,1 many practitioners expanded their use of defined
The BIG Unknown
One of the questions that practitioners ponder is how to properly discount the value of stock in a closely held C corporation to reflect the future income
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