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Leveraging Defined Value Clauses to Mitigate Estate and Gift Tax

On May 31, 2011, Susan Holzman participated in a national webinar entitled "Leveraging Defined Value Clauses to Mitigate Estate and Gift Tax" which was sponsored by Strafford Publications, Inc. Susan's presentation included a review of the applicable case law beginning with Comm'r v. Procter and ending with Estate of Petter v. Comm'r, and she provided some practical guidance about how to structure gift and sales transactions involving hard to value assets such as stock in a closely-held corporation and interests in partnerships and limited liability companies.