Chapter 14 Soup to Nuts
Wednesday, January 27, 2021
6:00 PM - 7:30 PM (PST)
N. Todd Angkatavanich Justin Ransome

The special valuation rules under Chapter 14 have now been around for 30 years, however, many of the transfer tax pitfalls contained therein remain a bit of a mystery to many practitioners. This session will provide an overview of Sections 2701 through 2704 of the Code and a discussion of the ways in which these sections often present themselves in common family planning transactions.