Gift tax planning transactions involving ownership interests in corporations, limited liability companies and partnerships usually involve the transfer of a noncontrolling interest in the business entity. However, it’s not uncommon for a valuation analyst to encounter a transfer of a controlling ownership interest or a decedent’s estate that holds a controlling business interest. In both cases, the controlling business interest may need to be valued for transfer tax purposes.
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]
