5724.3 Multiple Transfers of Property

Multiple transfers of property are combined and treated as a single transfer, as described in this section. When a single asset is transferred or when a number of assets are transferred at different times, the total value of the transferred property is considered. Consider all transfers within the appropriate look back period and determine the uncompensated value resulting from each transfer. Consider the total uncompensated value as follows:

Combine all transfers occurring prior to February 8, 2006 unless considering the transfers as separate events would result in a greater penalty period.

Combine all transfers occurring on or after February 8, 2006.