What We Do

Ulmer & Berne’s tax and trust/estates attorneys represent fiduciaries in controversies with federal and state taxing authorities with respect to income, gift, estate, and generation-skipping transfer tax issues.

Whether the issues relate to the appropriate valuation of assets, the interpretation of federal and/or state statutes or regulations, or other related controversies with governmental authorities, our attorneys have significant experience in pursuing such matters.

Representative Experience

• Represented fiduciaries in federal and state audits pertaining to gift and estate tax issues.
• Successfully handled, both at administrative levels and in court, valuation controversies stemming from clients’ gifting programs/estate plans.
• Defending the establishment and effectiveness of family business/investment entities to not only achieve appropriate business goals, but to also minimize the value of such interests for estate and gift tax purposes.
• Successfully supported the taking of valuation discounts for minority interest, lack of marketability, and lack of control of various business entities.
• Successfully resolved the removal of penalties assessed against the taxpayer relating to valuation and inclusion issues.