Stephanie Donaho, Lauren Doughty, Mark Jacob, and Chelsea Overhuls from Locke Lord LLP have published an article “Disappearing Discounts?: IRC 2704 Proposed Regulations Threaten Valuation Discounts for Transfers of Interests in Family-Controlled Entities.”  The article focuses on the purpose and regulation of Section 2704 and new proposals regarding the regulation.

Access the full article at: Disappearing Discounts?: IRC 2704 Proposed Regulations Threaten Valuation Discounts for Transfers of Interests in Family-Controlled Entities by Stephanie Donaho, Lauren Doughty, Mark Jacob, Chelsea Overhuls

Posted by Damien Lee, Associate Editor, Wealth Strategies Journal.