Posts by SBCA


Issues continue to crop up on the regulatory front.  The most recent example of this is IRS’s newly issued proposed regulations on valuation discounts which would make broad changes to Internal Revenue Code Section 2704.   While highly technical in nature, it is clear after a careful review of these proposed regulations, that if adopted as final in their current form, they would virtually eliminate or greatly diminish all...

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With less than two months until November 8, it is no secret that most of the nation’s political attention and energy is focused on the upcoming elections. As we have previously reported, the political dynamics of the coming two years will be shaped significantly by which party emerges from the elections with control of the Senate (the House is expected to stay in Republican control).  The fact that both parties’ presidential...

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