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Valuation for Gift and Estate Tax Purposes - The Intersection of Asset Appraisals and Entity Valuations

presented by Lorman Education Services
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Summary

Valuation for Gift and Estate Tax Purposes - The Intersection of Asset Appraisals and Entity Valuations

Workshop Description/Agenda

Benefits
Gain an understanding of the impact of gift and estate tax valuations. Most, if not all, businesses rely on tangible assets to assist in their business operations. This is especially true in the valuation of real estate or other asset holding entities commonly found in estate tax planning. It is vital to understand the integrated nature of real estate, personal property and business operations in order to appropriately determine the value of a business or ownership interest. Industry practitioners are experiencing increased scrutiny in recent years driven by expanded regulatory resources allocated to reviewing tax compliance valuations. This information offers uptodate guidance on evolving valuation industry practices and techniques impacting gift and estate tax valuations and the interplay between tangible assets and business valuation.

Agenda
Interconnection Between Business Valuation and Asset Appraisals

Separating out Real Estate Embedded Within Operating Businesses

Considering Asset Level Discounts and Obsolescence

Interplay of Discounts Applied to Underlying Assets vs. Ownership Interests

Current Trends in Supporting Discounts
• Undivided Interest Discounts – Tenancy in Common
• Discount for Lack of Control
• Discount for Lack of Marketability

Faculty
Kevin Bohrer, CFA with Grant Thornton LLP, Don Davidson with Grant Thornton LLP, Joe Mease, ASA with Grant Thornton LLP

Credits
CFP ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,CPE ,Enrolled Agents ,Additional credit may be available upon request.

Who Should Attend

This live webinar is designed for attorneys, estate planners, accountants, presidents, vice presidents, CFOs, controllers, business owners and managers, tax managers, financial planners and enrolled agents.

Additional Information

Training Provider: Lorman Education Services

Course Topics: Law Training > Asset Protection/Estate Planning

Training Course Summary: Valuation for Gift and Estate Tax Purposes - The Intersection of Asset Appraisals and Entity Valuations


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