Special Valuation Rules, Part 1: See Clearly Through the Clutter


With a history that includes continued tinkering from Congress, rules governing partial or split interests created as part of estate-planning strategies have provided more than their share of misunderstanding, consternation and even hysteria. Cut through the clutter and obtain a practical understanding that will allow you to appropriately and effectively apply Chapter 14's Special Valuation Rules today. Gain the additional advantage that comes from understanding the full context of the rules, including the reasons they were enacted and what they are intended to do.