Attorney Tricks/Witness Traps: The Litigation Wars

This distinguished panel will tackle the tricky part of valuation by addressing the tough issues, Including:

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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…

Participants will gain insight on how to value S corporations and other pass-through tax entities in the post TCJA world.  Additional insights on how to maximize the likelihood of the Tax Court accepting tax affecting will be presented…