A summer full of WMA Insights

Willamette Management Associates has just posted articles from their latest quarterlyInsights (Summer 2012) online. Edited by Robert Schweihs (WMA) with a focus on estate and gift tax, the articles take on such topics as the discount for embedded capital gains liability, the valuation of voting versus nonvoting stock, IRS guidance on overstatement penalties, and Schweihs’s own “value of a valuation formula.”