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
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