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Estate and Gift Tax Valuation of Cannabis Business Interests


Approximately half of all American adults have used cannabis at some point in their lives.1 Whether any one estate-planning professional falls into this particular demographic, it’s crucial for all advisors to understand the estate-planning uncertainties and complexities facing owners of legal cannabis businesses. Eighteen states and Washington, D.C. have legalized cannabis for adult recreational use; over 35 states have legalized the medicinal use of cannabis (often in conjunction

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