Audiotapes and Course Book
The 72-page course book and 2.5-hour audiotape presentation by Jeffrey N. Pennell, Esq. on September 25, 2007, give you a practical and useful explanation of the recent significant developments in Federal transfer taxes, i.e., estate, gift, generation-skipping and fiduciary income taxation. Mr. Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta.
Topics include:
Treasurys Priority Guidance Plan
Valuation Of Fractional Interests
Valuation Of Streaming Payments
Kohler And Alternate Valuation
Technical Advice Memorandum 2006-48028
Estate Of Gimbel
GRATs
FLPs/LLCs And Discounts
IRC Section 2053 Proposed Regulations
Charitable Lead Annuity Trust Forms Issued
Generation-Skipping Transfers
Tax Payment
Private Annuity Trusts
IRC Section 67(e) and The 2% Haircut
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