Archive 2023-178: Gift and Estate Tax Valuations: Overview and the Continuing Saga of Pass-through Entities

VPS StraightTalk Webinar Series: Gift and Estate Tax Valuations: Overview and the Continuing Saga of Pass-through Entities

Speakers: Don M. Drysdale, CPA/ABV, ASA and Chris D. Treharne ASA, MCBA, CVA

This webinar will present an overview of gift and estate tax valuations, selected tax code sections and regulations that impact those valuations, and some insights from recent tax court cases related to pass-through entities.

Learning Objectives:

In this webinar, the participants will learn:

• A fundamental understanding of the U.S. gift and estate tax system as it relates to business valuation, including:
  • the impact of potential changes to the exemption amount
  • adequate disclosure requirements
  • key items that need to be addressed in the valuation analyses and report to substantiate and support value conclusions
• An understanding of how recent court cases inform the valuation of pass-through entities and an overview of the Treharne model
• Overview of sources of data for discounts for lack of control and lack of marketability

Explanation of the various methods and models of calculating discounts for lack of marketability, including option models, Stout Restricted Stock Calculator and the QMDM, and how to support assumptions.

Handouts