Topic
defined value clauses
3 published works
Wills, Trusts & Estates Prof Blog
ACTEC Shares Useful Resources
This week The American College of Trust and Estate Counsel, ACTEC, shared the following resources that may be of interest to you. ACTEC Trust and Estate Talk (for professionals)Defined Value Purchase Agreements -…
Wills, Trusts & Estates Prof Blog
Article On Pending Cases Involving Sale To Grantor Trust With Defined Value Feature
Steve R. Akers (Senior Fiduciary Counsel, Bessemer Trust) recently published an article entitled, Pending Settlement Of Woelbing Cases (Involving Sale to Grantor Trust with Defined Value Feature), Bessemer Trust (2013).…
Tax Law for the Closely Held Business
“Wandry”ing About Defined Value Clauses?
By Lou Vlahos
Taxpayers sometimes employ a so-called “defined value clause” (“DVC”) in connection with a gift of property that is difficult to value, such as an equity interest in a closely-held business. …