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Treasury has recently issued Proposed Regulations under Section 2704. Section 2704 affects the valuation of interests in corporations and partnerships. Most notably, the proposed changes would disregard restrictions on liquidation

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Shawn D. Twing, member of Sprouse Shrader Smith, presented at the Texas Cattle Feeders Association’s event “Rules and Tools for Feedyard Supervisors” on May 26, 2016. The conference was structured

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Most businesses will eventually face a dispute that could require legal assistance to resolve. When those situations arise, it is important to consider all dispute resolution options carefully. Each option

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