Unrelated to the 2020 turmoil, the IRS and the judiciary have been exceptionally busy evaluating and ruling on matters of interest to estate planners and professionals who administer trusts and estates. Particularly active areas of developing law have been the valuation of property potentially subject to gift or estate tax and determining what assets are properly includable in a decedent's gross estate. This teleconference will explore a number of recent cases and rulings addressing the following:

• Continuing Expanded Reach of IRC Section 2036(a)
• "Tax-Affecting" in Valuation of Pass-Through Entity Equity
• The Specter of "Double Inclusion" in the Gross Estate
• Misapplication of Willing Buyer-Willing Seller Test and Lack of Marketability Discount

Cancellation Policy
If you wish to cancel your teleconference registration prior to the time the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be allowed a full refund of your registration fee. If you wish to cancel your teleconference registration AFTER the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be charged a $100 cancellation/materials fee.

Archive Note:CE credits available for event recordings are CTFA, CWS and AFIM. No other CE credits are approved for recordings. Your archive will be available within 5 days of the live event.

State CE Exceptions: Attorneys must apply for CLE approval 30 days before event date or earlier. Click on your state for application.