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Formula and Defined Value Clauses in Estate Planning: An Update |
Previous Page |
| Date: |
March 26, 2013 |
| Program #: |
113047 |
| Dial-In Number: |
(877) 309-0175 |
| Target Practice Area(s): |
Estate Planning |
| Level of Difficulty: |
Intermediate |
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| Formula and defined value clauses are commonly used in estate planning to “fix” the value of a gift or testamentary transfer, or the value of property in a sale, to maximize the tax benefits of an estate plan. They are have been frequently and aggressively challenged by the IRS. Recently there have been major regulatory developments in the use of formula and defined value clauses. This program will provide you a in-depth analysis of these developments, how they will impact exist and future estate plans, and provide you practical tips for avoiding red flags triggering audit. |
| Source: 2013 Calendar Final Version (updated Nov 6, 2012) |
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