Valuation Discounts- An Analysis Of The Services Position Compared With Litigated Cases

Topics:
Regulatory issues
Tags:
Analysis,
Discount,
Finance,
Investment,
Jones Day Reavis & Pogue,
Valuation,
Valuation Discount
Source:
Jones, Day, Reavis & Pogue

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Overview: "While the Service resists the application of valuation discounts in family business situations, the presence in the Regulations of the willing buyer/willing seller test for determining the value of transferred property means that the courts are generally prepared to consider the reality of significant discounts when properly supported by a rational and comprehensive appraisal. Practitioners will have keep an eye on the current budget proposals, however, as well as pending cases. Valuation discounts are still valid. Therefore, unless the willing buyer/willing seller test in the Regulations is changed, discounts must continue to be allowed in valuing property interests because the discounts aid in properly measuring FMV."

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Format: PDF | Size: 75KB | Date: Jan 2003 | Pages: 13

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