Description

A discussion of recent case law in gift and estate tax valuation arena. Review of common gift and estate tax valuation issues and case law regarding marketability discounts, tax-affecting, valuation approaches, arbitrage, bona fide transfer issues, and promissory notes valuation. An update of AICPA Gift and Estate Practice Aid.

Learning Objectives:

• Analyze current issues in gift and estate tax
• Summarize recent case law in gift and estate tax valuation

Speaker(s):

• Natalya Abdrasilova, CPA/ABV. MAFF, CVA, Director, Wipfli LLP
• Chris C. Mercer, FASA, CFA, ABAR, Mercer Capital