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fractionalize |
Also found in: Legal | 0.04 sec. |
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Fortunately, the Internal Revenue Service has in recent years provided significant guidance on how to fractionalize real estate into the bite-sized interests that fit the needs of sellers seeking to complete like-kind exchanges. This will make it easier to fractionalize ownership. Estate planners and client advocates should strive to fractionalize ownership of real property or business interests whenever possible to minimize values to be included for estate tax purposes. |
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