DRAFTING AGREEMENTS TO MAXIMIZE ESTATE AND GIFT TAX VALUATION DISCOUNTSApril 17th, 2019
FiledApril 17th, 2019A corresponding disadvantage to the advantage of an estate tax valuation discount can be an increased capital gains tax if the interest included in the gross estate is subsequently sold. The relative advantage of paying less estate tax versus potentially paying more capital gains tax requires careful analysis and depends upon a number of variables. Let’s start with the following simple example: