EST2304. Valuation issues in Estate Planning

This session will address various valuation issues practitioners should be aware of when advising clients on estate planning matters. The discussion will include a review of basic valuation principles as well as recent developments.

Learning Objectives:

• Recognize likely focus areas during an IRS exam
• Calculate taxpayer penalties for overstated asset valuation
• Identify necessary components for a qualified appraisal
• Explain the more comment types of valuation discounts
• Understand defined value clause transfers