This document discusses the valuation of interests in estate freeze entities, focusing on the allocation of economic interests among Managing, Preferred, and Residual Units. It explains the valuation process for gift tax reporting purposes, including the Subtraction Method and the Asset Approach. The document also covers valuation discounts for lack of control and marketability, and provides examples of valuation calculations at formation and subsequent to formation.
documents/EFTA00617244.pdf
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