IRS Section 2704: NACVA Present at the Congressional Hearings on the Proposed Regulations

In 2015, the IRS issued proposed section 2704 regulations. The proposal would severely impact valuations of family held businesses that are the subject of gifts. On December 1, 2016, hearings were held in Congress regarding the impact of the proposed regulations. NACVA members, Peter Agrapides, Robert Grossman, and Mark Hanson testified at the hearing. In this article, Mr. Agrapides shares some of what occurred at the Congressional hearing.

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Book Review BVR’s—What’s It’s Worth: Winery Value

QuickRead’s Technical Editor, Roberto Castro, reviews BVR’s What It’s Worth: Winery Value.

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Are You Ready to Serve as an Expert Witness? The Question of Admissibility

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Modified Formula for Adjusting Cost of Capital for Current Market Conditions

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