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Category: Estate Planning: Advanced Topics – QPRTs, FLPs, GRATs, Dynasty Trusts and More
In Estate of Kollsman v. Comm’r, the Tax Court redetermined the value of two 17th Century “Old Master” paintings after rejecting the estate’s expert’s appraisals. The estate’s expert was ignored, as the court...
Comparing QPRTs to IDGTs (PDF)
August 2010