Closely Held Businesses in Estate Planning, 2007 Supplement

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Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax system, inter vivos gifting strategies, valuations freezes, intra-family sales, buy-sell agreements, the marital deduction, planning strategies for retirement income distributions, and valuation of closely held business interests. This easy-to-use reference provides complete and comprehensive coverage of the strategies and practices for protecting a closely held business while limiting the tax burden on the estate's owner. The 2007 Supplement for Closely Held Businesses in Estate Planning covers the legislative, regulatory and judicial developments that are of most importance to financial and estate planning professionals advising closely held businesses and their owners. It brings the practitioner up to date in this constantly changing area.

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