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Menden Freiman MendenFreiman LLP

Treasury Announces Withdrawal of Proposed Section 2704 Regulations

Last year, the IRS proposed a series of regulations regarding how interests between family members in a closely held corporation could be transferred. If enacted, these regulations would have made substantial changes to how interests in family-controlled entities are valued for gift, estate, and tax purposes. Fortunately, this proposal was recently withdrawn by the Treasury.
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