Abraham and Frazier on pass through entities tomorrow!


Don’t miss the latest on the BIG discount: On Jan. 8, 2013, BVR will host part four of its 5th Annual Online Symposium on Estate & Gift Tax with “Pass-Through Entity Discounts for Built-In Capital Gains Taxes,” featuring Mel Abraham (Mel Abraham Inc.) and William Frazier (Stout Risius Ross). Their program will focus on the current status of accounting for built-in gains tax liability when appraising pass-through entities (such as S corporations and LLCs) that hold highly appreciated assets. Learn which jurisdictions have accepted a dollar-for-dollar discount and why the IRS (and a substantial number of BV appraisers) continues to favor a present value accounting for the BIG discount.

Categories