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

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 up-to-date guidance on evolving valuation industry practices and techniques impacting gift and estate tax valuations and the interplay between tangible assets and business valuation.

Runtime: 87 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

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

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on November 22, 2019.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Elgin Polo

Elgin Polo

Kabat, Schertzer, De La Torre, Taraboulos & Co., LLC

  • Partner in the office of Kabat, Schertzer, De La Torre, Taraboulos & Co., LLC
  • Practice emphasizes all aspects of forensic and valuation services
  • Conducts regular seminars and workshops on numerous family law engagements
  • Membership information: Florida Bar Family Law Section, Florida Institute of Certified Public Accountants, American Institute of Certified Public Accountants, Estate Planning Council of Greater Miami, National Association of Certified Valuation Analysts, Association of Certified Fraud Examiners, Business Networking International
  • M.B.A. degree, with a concentration in taxation, University of Miami; B.S. degree in accounting, Binghamton University
  • Can be contacted at 305-670-3370 x2035 or [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Pay once and get a full year of unlimited training in any format, any time!

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Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 404910
Published 2019
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