Anne Meltzer

IRS Looking to Cap Discounts on FLPs

By:  Anne R. Meltzer, CPA/ABV, ASA The IRS is focusing on the discounts taken on limited partnership interests in family limited partnerships and limited liability companies, particularly those that hold portfolios of publicly traded securities. While there is language in the tax code that allows for discounts for lack of control and lack of marketability,…

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Anne R. Meltzer ASA Accredited Senior Appraiser

Anne. R. Meltzer has recently been accredited by the American Society of Appraisers (ASA). The American Society of Appraisers (ASA) confers two designations upon qualified candidates – the Accredited Member (AM) designation and the Accredited Senior Appraiser (ASA) designation.  Anne received the later. To qualify for Accredited Senior Appraiser (ASA) status, an individual must have a…

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Washington D.C. Estate Planning Council Welcomes T&M's Anne Meltzer

Tucker & Meltzer is pleased to announce that Anne Meltzer has been admitted as a member of the Washington D.C. Estate Planning Council. Being a member of this planning council is a great achievement. The admittance process is an arduous one. It requires a current member of the council to sponsor the nominee, supporting their…

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Considering the ESOP Repurchase Obligation and Its Effect on Fair Market Value

Written by Anne R. Meltzer, CPA/ABV Have you considered the ESOP Repurchase Obligation? This refers to the “put” right which obligates the company to purchase an employee’s shares. The majority of ESOP repurchases are due to employee terminations and retirements. Since both of these situations are fairly predictable, the repurchase obligation is also predictable and…

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