Second Circuit Reins in Section 2036 Mother Continuing to Share Property with Son Does Not Constitute "Enjoyment and Possession"By: Espen Robak, CFA of Pluris Valuation AdvisorsIn our currently stressed economic circumstances there may be a parent or two who feels...
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By: Espen Robak, Pluris Valuation Advisors In Estate of Hilde E. Erickson, TCM 2007-207 (April 30, 2007), the IRS determined a $734,599 Federal gift tax and a $718,320 Federal estate tax deficiency of the estate of Mrs. Hilde E....
Continue reading "Another "Bad Facts" Victory For The IRS In Estate of Erickson"
Espen Robak Are estate planners shortchanging their clients by applying obsolete and inappropriate valuation rules that overvalue transferred stock options? Regardless of how you feel about the ability of older valuation methods to produce accurate estimates of...
Continue reading "A "Fair Market" Approach To Valuing Stock Options"