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12/7/2016
Media and the Law Section Meeting (SML161207)

12/7/2016
Membership Committee Meeting (CMC161207)

12/8/2016
Franchise, Distribution & Dealer Law Section Meeting (SFR161208)

12/8/2016
Labor & Employment Sections (SLE161208)

12/9/2016
Lunch & Learn: The New CT MCLE Rule (EDU161209)

     

     
Tax Section Meeting (STS161019)
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Tax Section Dinner Meeting at the Quinnipiack Club in New Haven. 6:00pm drinks. 6:30pm Dinner.

10/19/2016
When: Wednesday, October 19, 2016
6:00 p.m. - 8:30 p.m.
Where: Quinnipiack Club
221 Church St
New Haven, Connecticut 
United States
Contact: Member Service Center
(860)223-4400


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Treasury Issues Broad Proposed Section 2704 Regulation

  • Sweeping and significant changes in how to value interests in many family controlled entities for estate and gift purposes
  • Treat the lapse of voting or liquidation rights as an additional transfer
  • Disregard certain restrictions on liquidation in determining FMV of transferred interests

Presenters:
Luke Tashjian, Whitman Breed Abbott & Morgan LLC
Rosanna Rosenthal
, Whitman Breed Abbott & Morgan LLC

Who should attend:
Attorneys whose practices include business succession planning, estate planning, family offices, or family investments

Practice Point:
Rather than specifying the kinds of lapsing that will be disregarded in making valuations, the proposed regulations define restriction with reference to the effect they would have on gift or estate tax value

 
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