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Estate Planning Appraisal Fundamentals

 

Learn how assets are valued and how the IRS will consider the assets in order to best advise your clients.

The business is typically the cornerstone of an individual's estate and its value. Knowing the aspects of a valuation and how to review a valuation report is critical for estate planning and filing returns with the IRS. This topic will discuss the various approaches and methods utilized in determining the value of a business, as well as the various drivers of a valuation assignment. The material will focus on how adjustments to the reported financial statements and a careful review of key documents are essential to understanding the value of a privately held company and minority interests therein. Valuation discounts are often a controversial issue in fractional interest valuations and the speakers will prepare you for how these should be assessed and discussed in a report. Examples and illustrations will show you how to apply the concepts discussed so that you can be best prepared when submitting returns and reports to the IRS.

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Estate Planning Appraisal Fundamentals

Agenda

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Estate Planning Appraisal Fundamentals

Faculty

Thomas E. Pastore, ASA, CFA

Thomas E. Pastore, ASA, CFA

Sanli Pastore & Hill, Inc.

  • Chief Executive Officer/Co-Founder of Sanli Pastore & Hill, Inc.
  • 4,000 valuations over 30+ years
  • Valuation expert witness; 70 trials/200 depositions; specialty in federal court testimony throughout U.S.
  • Diverse industry experience; biotech, energy – renewable/ traditional, financial institutions, and aerospace – commercial & defense
  • Written on topics including renewal green energy projects and mobile app millennial purchasing patterns
  • Active instructor in continuing education classes on advanced topics of business valuation, taxation, and economic damages
  • M.B.A. degree, University of Michigan; B.B.A. degree with a major in accounting, Bryant University
  • Can be contacted at 310-571-3400/Los Angeles and 630-457-9200/Chicago or [email protected]
Forrest Vickery, ASA

Forrest Vickery, ASA

Sanli Pastore & Hill, Inc.

  • Managing Director of Northern California operations of Sanli Pastore & Hill, Inc.
  • Over 2,500 valuations since 1995
  • Expert witness testimony in 30 trials/arbitrations and 60 depositions
  • Business valuations and special situation financial opinions work for private companies, high-net-worth families, and real estate holding companies
  • Regularly performs business valuations and forensic financial analyses for estate and gift tax reporting, family and business succession and transition planning, shareholder disputes, corporate/partnership dissolution, and intangible asset valuation
  • Regular presenter on business valuation to bar associations, CPA societies, professional organizations, and business groups
  • Accredited Senior Appraiser (ASA) – Business Valuation Discipline
  • B.A. degree in honors economics, University of California, Irvine
  • Can be contacted at 916-614-0530 or [email protected]
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Estate Planning Appraisal Fundamentals

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