Deferred tax considerations in valuation of Real estate and Marketable Securities Entities - American Institute of CPAs
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In real estate and Marketable Securities entities, we start with the Fair market value of the individual real estate and securities to estimate the value. However, if two different entities have different cost basis, it can have a dramatic impact on the after-tax cash flow for the investment. This presentation will discuss how this can impact the value of a gift in a real estate entity and how it can be factored into a valuation.
Learning Objectives:
Analyze the impact tax has on the after-tax proceeds of a real estate or marketable securities entity
Identify different ways to factor the tax implications into the value of a minority interest
Speaker(s):
Lisa
Cribben,
CPA, ABV, ASA, CMA,
Partner, Valuation and Transaction Services,
Hawkins Ash CPAs