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DEMISE OF PROPOSED IRS REG 2704

With the recent Trump election, the yearend craziness related to estate gifting valuations has largely ceased. No one knows how the income and estate tax laws will change in Congress, but our clients anticipate positive legislation for business.

Proposed changes to Reg 2704 were confusing, at best. At worst, they were completely contrary to natural market drive forces involving negotiated pricing discounts.

A word of caution for taxpayers: pushback from the IRS will never abate. With this recent setback, we can expect more estate tax scrutiny of valuations and appraisals. All the more reason to rely on The Mentor Group's senior expertise and unparalleled IRS audit results.

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