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3 Aug 2007, 12:15 pm
(Since annual appraisals would be expensive, let's assume we don't discount this.)The result is that upon Jane's death 10 years later, her 100% interest in the company, which started at $5,000,000 company, has been reduced as follows:1) Through the lifetime gift to Dave, her interest is reduced to a 70% interest, worth $3,500,000;2) Through the promissory note, her interest is reduced just under 50%, with a value of just under… [read post]
