Skip navigation

Valuation Clauses

Since 2006, taxpayers have won three significant victories related to valuation clauses. Numerous articles have been written on McCord,1 Christiansen2 and Petter,3 explaining both the legal underpinnings of those decisions and touting the advantages provided by valuation clauses when transferring hard-to-value assets.4 There's no denying that the estate planning community is steadily adopting valuation
Resources

Since 2006, taxpayers have won three significant victories related to valuation clauses. Numerous articles have been written on McCord,1Christiansen2 and Petter,3 explaining both the legal underpinnings of those decisions and touting the advantages provided by valuation clauses when transferring hard-to-value assets.4 There's no denying that the estate planning community is steadily adopting valuation clauses, a trend only

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.


If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.


Questions about your account or how to access content?


Contact: [email protected]

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish