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Written for Trust & Estates, Weaver’s Will Frazier discusses the results of the Fifth Circuit opinion in Nelson v Commissioner.
Published in WealthManagement.com, Weaver’s Managing Director in Valuation Services, William Frazier, ASA, provides insight on the continuation of the family limited partnership (FLP) valuation discount.
Created as part of the Tax Cuts and Jobs Act of 2017, the Qualified Opportunity Zone program created tax incentives for certain investments in lower income areas.