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Present Value Calculation for Salary Continuation
1. Business value is $3 million; cost basis of $500,000
2. Owner receives $100,000 annually for 15 years as part of deferred compensation agreement
3. Apply Applicable Federal Rate (AFR) for valuation purposes
(5.2 percent AFR)]
4. Reduces $3 million business to $1.975 million
5. $221,388 capital gains tax ($1,975,924 == $500,000 X 15%)
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