California Society of CPAs / Estate Planning / CalCPA Discussion Forum / annual valuations of an LLC within a intentially defective grantor trust?? / Latest PostsInstantForum.NET v4.1.4California Society of CPAshttp://forums.calcpa.org/forums@calcpa.orgSat, 20 Mar 2010 03:19:22 GMT20RE: annual valuations of an LLC within a intentially defective grantor trust??http://forums.calcpa.org/Topic820-2-1.aspxI don't know of a reason for an annual valuation of the LLC. You see them reappraised every other year when you are making gifts - a December valuation used for gifts in the current year and subsequent year - but I'm not sure why an annual valuation would be needed under the facts that you provided.Sun, 20 Sep 2009 18:10:22 GMTMary Kay Foss