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Dec 1, 2009 12:00 PM
Valuations of Private Promissory Notes
They're often overlooked in gift and estate tax reporting — but can provide opportunities for significant tax savings
Recent declines in the real estate and credit markets provide a unique opportunity in valuations of promissory notes.
At first blush, the fair market value (FMV) of promissory notes, secured or unsecured, appears to be easily determined. Treasury regulations presume it to be the amount of unpaid principal, plus any interest accrued to the date of valuation.
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Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
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