Case Law Update
Who Will Benefit: Valuators, CPA’s, Financial Planners, Tax Planners, Attorneys and individuals dealing with wealth preservation strategies either personally or on behalf of others.
How You Benefit: This session will provide and foundational understanding of the factors, elements and current positions taken by the IRS and the courts.
Federal Tax Valuation can be a complex process for professionals as well as their clients. Numerous court cases have given the industry guidance on tax valuation issues and assistance with navigating the numerous minefields.
This practical review of court cases and valuation issues deals with various types of clients and situations, providing guidance in resolving valuation issues and maintaining compliance with tax code, regulations and court decisions.
- Transfer tax principles of “Fair Market Value”
- Recent IRS rulings, decisions and initiatives including “trapped-in tax”, FLP/FLLC entities and indirect gifts
- Dealing with impact of IRC 2036 and Chapter 14 on FLP/FLLC entities
- Case discussions of discounting marketable securities, co-tenancy real estate and tiered discounts (including the new decisions since Strangi and McCord)
- Valuation methodology issues and how the advisor works with the valuator
- Valuation implications of S corporations
This program is a live program delivered in San Francisco, California. This multi-media program will be digitally delivered to you upon ordering.
Add To Cart! ($97.00) - Digital Download
(PowerPoint & Streaming Video)
Add To Cart! ($127.00) - DVD
(PowerPoint & DVD) |
