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Estate Tax › Tax Court › Fair Market Value

Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.
J.S. Held

The Essential Role of Qualified Personal Property Appraisers in Estate and Donation Valuations

J.S. Held on

When purchasing an expensive engagement ring, one would not seek the expertise of a real estate agent. Similarly, when an estate requires an appraisal, it is crucial to engage the appropriate expert for high value personal...more

Rivkin Radler LLP

“Hey Mom, Can I Have A Few Bucks?” Is It A Loan? A Gift? A Little of Each?

Rivkin Radler LLP on

A parent will sometimes transfer money to a child to enable the child to make an investment that the child could not otherwise make on their own. For example, the child may have identified an attractive business opportunity...more

Downs Rachlin Martin PLLC

What Connelly v. United States Means for Closely-Held Businesses

Downs Rachlin Martin PLLC on

The US Supreme Court recently issued a significant decision, impacting many closely-held businesses with buy-sell agreements funded by life insurance policies, Connelly v. United States, 144 S. Ct. 1406 (2024). In a 9-0...more

Holland & Hart LLP

Valuing Businesses for Gift and Estate Tax Purposes

Holland & Hart LLP on

Determining the “fair market value” of assets for Gift and Estate Tax purposes can be a daunting task depending upon the nature of the asset to be valued. Valuing certain types of assets, such as real estate or tangible...more

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