Since Empire does not prepare=its valuations showing the value of a 1% interest in BFP but rather the va=ue of the entire interest transferred, if Leon re-GRATs BFP interests received on both January 24th and March 3rd, GRAT No. 2 will need a separate restric=ed use valuation report (RUVR) for its in-kind di

Since Empire does not prepare its valuations showing the value of a 1% interest in BFP but rather the value of the entire interest transferred, if Leon re-GRATs BFP interests received on both January 24th and March 3s, GRAT No. 2 will need a separate restricted use valuation report (RUVR) for its in-kind di

Since Empire does not prepare its valua=ions showing the value of a 1% interest in BFP but rather the value of the entire interest transferred, if Leon re-GRATs BFP interes=s received on both January 24th and March 3rd,=GRAT No. 2 will need a separate restricted use valuation report (RUV=) for its in-kind di