News & Analysis as of

Property Valuation Estate Tax

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

Offit Kurman

Not Keeping Records of Your Purchases and Sales, Location, and Authentication Documents – Implications of Restrictions and...

Offit Kurman on

The provenance of any item is essential to determining its value. Proper documentation of an item’s history and proof of chain of title help establish authenticity, ensuring the highest fair market value at the time of sale....more

Stoel Rives LLP

Clients Living Outside of Oregon and Washington With Real Property In-State Should Consider Holding via an LLC

Stoel Rives LLP on

Many clients, as well as their advisors, are unaware of how the Washington and Oregon estate tax systems work with respect to real and tangible personal property owned in these states by people domiciled elsewhere. In both...more

Ward and Smith, P.A.

Conservation Easement Opportunities: Protecting Natural Resources While Receiving Tax Savings

Ward and Smith, P.A. on

Conservation easements may be a great example of "doing well by doing good." They help conserve fish and wildlife, clean water, natural habitats, historic properties, farmland, and timberland. They also provide other public...more

Bryan Cave Leighton Paisner

Treasury Green Book Proposal — Consistency in Values

The Department of the Treasury has released the Treasury Green Book for Fiscal Year 2017, which provides explanations of the President’s budget proposals. One such proposal (remember…these are just proposals, not actual...more

Butler Snow LLP

Executors Responsible for New Estate Reporting Requirements

Butler Snow LLP on

Executors (or beneficiaries in certain situations) of estates for which an estate tax return was required to be filed under Section 6018(a) after July 31, 2015 must now supply the IRS and each person acquiring any interest in...more

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