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Product ID: 404910EAU
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Valuation for Gift and Estate Tax Purposes - The Intersection of Asset Appraisals and Entity Valuations

OnDemand Webinar (87 minutes)

Gain an understanding of the impact of gift and estate tax valuations.Most, if not all, businesses rely on tangible assets to assist in their business operations. This is especially true in the valuation of real estate or other asset holding entities commonly found in estate tax planning. It is vital to understand the integrated nature of real estate, personal property and business operations in order to appropriately determine the value of a business or ownership interest. Industry practitioners are experiencing increased scrutiny in recent years driven by expanded regulatory resources allocated to reviewing tax compliance valuations. This information offers up-to-date guidance on evolving valuation industry practices and techniques impacting gift and estate tax valuations and the interplay between tangible assets and business valuation.


Elgin Polo, Kabat, Schertzer, De La Torre, Taraboulos & Co., LLC


Provide Discussion of Standard of Value and Going Concern

Define the Reason for Entity Valuations

• Overview of the Three Valuation Approaches (Asset, Income, Market) and How These Approaches Are Assessed in Determination of Value of a Closely Held Company

Discounts and Application of Discounts

• Minority Interest Discount

• Lack of Marketability Discounts

Discuss Sources to Identify Appropriate Amount and Types of Industry Trends in Application