Federal Estate Tax Discounts for Potential Income Tax Liability for Retirement Accounts?

Date
2006-07-21
Authors
Harl, Neil
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It’s been well-established for decades that discounts in valuation for federal estate tax and federal gift tax purposes could be claimed on corporate stock (and partnership interests) for minority interest and non-marketability.1 And it has been clear for nearly two decades that discounts could be claimed for co-ownership interests as well.2 Moreover, for nearly a decade, in valuing corporate stock, courts have allowed a discount for potential income tax liability.3

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