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Why does a weekend evaluation use a straight average of Monday and Friday’s price, rather than a weighted mean?

IRS Regulation § 20.2031-2 (b) 1 addresses inversely weighted means. Means are inversely weighted with respect to the number of trading days between the valuation date and pricing dates. Because neither Saturday nor Sunday are trading days, the mean for a weekend Date-of-Death is the straight average between Friday and Monday.

Posted on July 14, 2020 •

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