<p>With a history that includes continued tinkering from Congress, rules governing partial or split interests created as part of estate-planning strategies have provided more than their share of misunderstanding, consternation and even hysteria.&nbsp; Cut through the clutter and obtain a practical understanding that will allow you to appropriately and effectively apply Chapter 14&#39;s Special Valuation Rules today.&nbsp; Gain the additional advantage that comes from understanding the full context of the rules, including the reasons they were enacted and what they are intended to do.</p>