Description
Gain an understanding of the impact of gift and estate tax valuations.Business owners have additional concerns when facing gift and estate planning. The determination of the value of such an asset brings unique challenges as well as estate planning opportunities. Business valuation professionals are uniquely able to guide such owners through tax compliance. This topic offers an overview of the concerns such a professional must consider to properly provide counsel to their clients, including guidance on emergent valuation industry practices related to gift and estate tax planning.
Date: 2023-05-11 Start Time: End Time:
Learning Objectives
Provide Discussion of Standard of Value and Going Concern
Define the Reason for Entity Valuations
• Overview of the Three Valuation Approaches (Asset, Income, Market) and How These Approaches Are Assessed in Determination of Value of a Closely Held Company
Discounts and Application of Discounts
• Minority Interest Discount
• Lack of Marketability Discounts
Discuss Sources to Identify Appropriate Amount and Types of Industry Trends in Application
CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Elgin Polo-Kabat, Schertzer, De La Torre, Taraboulos & Co., LLC
