Waiting for Godot is a classic play in which the protagonists await the arrival of a mysterious problem solver who never arrives. For estate planners and valuation professionals, 2010 was similarly a time for waiting — for tax law resolutions, for the economy to take off and for clarity on valuation controversies. We're still waiting for the last two. Several significant valuation issues were the subjects of cases in 2010, although the issues remain far from settled. The appropriate ...

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