When submitting comments it is important to highlight several points:
  1. Tell your story, how long has your business been open, who founded it, how many employees do you have, how many customers, where do you operate.
  2. How does your succession plan use valuation discounts to help pass on the business? If your business has already survived one generation, were valuation discounts useful in that transfer?
  3. How will the proposed rule affect your succession plan and the transfer of your business?
  4. If the rule change increases your estate tax liability, what will that do to your employees? Reduction in workforce, benefits, or wages? Slower future growth?
  5. Could this change potentially cause the liquidation of the business to pay estate or gift taxes?