uestion ID: 1251831 The Alice Brittain Estate, valued at $14.8 million, includes the following assets: A joint and last survivor annuity that pays Alice $5,000 monthly; the surviving annuitant, her sister, Joan, would receive a survivorship annuity amount of $3,500 monthly A solely owned tree nursery business located on 1,000 acres in a rapidly developing urban fringe area in the state of Washington; the nursery and the business-related land are valued at $8 million (the land alone is valued at $4 million); Alice has worked actively in the business during the past 20 years; the nursery property and business are given to her son by her will 50,000 shares of publicly traded stock, valued at $3 million; there is a total of 50 million outstanding shares, with an average daily trading volume of 2 million shares When Alice dies, the valuation technique that would be appropriate to reduce the value of her gross estate is     A) a blockage discount on the publicly held stock.     B) a minority discount on the tree nursery business.     C) a special use valuation on the family nursery.     D) the alternate valuation date for the annuity.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Question ID: 1251831

The Alice Brittain Estate, valued at $14.8 million, includes the following assets:

  • A joint and last survivor annuity that pays Alice $5,000 monthly; the surviving annuitant, her sister, Joan, would receive a survivorship annuity amount of $3,500 monthly
  • A solely owned tree nursery business located on 1,000 acres in a rapidly developing urban fringe area in the state of Washington; the nursery and the business-related land are valued at $8 million (the land alone is valued at $4 million); Alice has worked actively in the business during the past 20 years; the nursery property and business are given to her son by her will
  • 50,000 shares of publicly traded stock, valued at $3 million; there is a total of 50 million outstanding shares, with an average daily trading volume of 2 million shares

When Alice dies, the valuation technique that would be appropriate to reduce the value of her gross estate is

 
 
A)
a blockage discount on the publicly held stock.
 
 
B)
a minority discount on the tree nursery business.
 
 
C)
a special use valuation on the family nursery.
 
 
D)
the alternate valuation date for the annuity.
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