Chapter 14s special valuation rules may have reduced the viability of estate freezes. But, as author Cheryl Hader emphasizes and clearly illustrates in PLIs Estate Planning & Chapter 14: Understanding the Special Valuation Rules, you can still achieve tax-effective results under the right set of facts. Estate Planning & Chapter 14 has been completely updated in light of the federal estate tax changes of the past few years. Now in a handy paperback format, this comprehensive resource gives you all the facts you need to take advantage of the still available tax-saving opportunities for clients wishing to pass wealth from older to younger generations within a family. It is stocked with sample documents, case studies, charts, and graphs that help you implement tax-advantaged strategies. Estate Planning and Chapter 14: Understanding the Special Valuation Rules is an indispensable guide for estate and tax planners, tax attorneys, and general practitioners involved in estate and tax planning.