Policy Issues

Roundtable comments on proposed regulations (REG-163113-02) for restrictions on liquidation of an interest.

Download letter to the Treasury Department.

The 2016 letter states, "The rules would prevent family businesses from successfully transitioning from one generation to the next. Artificially imposing higher valuations for restricted interests will create a tax burden that threatens the viability and continuity of the family-owned business. In short, the Proposed Regulations are counter-intuitive to the job-creating policies the country needs."

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