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  • Transferring the Farm Before You Buy the Farm – Estate Tax on Family Business

    How Uncertainty in Proposed Changes to §2704 Affects Tax Liability and Minority Interest Transfers for Family-Controlled Business Owners Valuation discounts are a way for owners of family-controlled business to reduce the tax burden of their estates by transferring minority interests in the business to family members. These minority interests carry certain restrictions, such as non-liquidation…