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Trusts and Estates Attorneys Co-Author Yale Law Journal Essay on Reducing Taxable Value

Publisher: Yale Law Journal Online
January 1, 2010

Steven Fast, Gregory Hayes, Darren Wallace and Susan Ylitalo co-authored an essay, "Context Matters: Rules for Reducing Taxable Value," in the November 23, 2010, edition of The Yale Law Journal Online. The article describes how taxpayers can avoid IRS attacks on family limited partnerships by establishing a non-tax purpose and independent significance for transactions.
The full article can be found here.