EST2412. Unlocking Value: Key Considerations for Gift, Estate, and Charitable Valuations

This course will guide you through reading and interpreting an appraisal for gift, estate, and charitable purposes. We will focus on the critical elements an appraisal must encompass for charitable substantiation and adequate disclosure purposes. The course will also help you identify questions you should ask your appraiser and keep you informed about the latest trends and IRS activities around valuations. Your instructors, specialists in valuation and tax reporting, will provide you with a holistic understanding of the subject matter, ensuring you grasp the interconnectedness of these two domains.

Learning Objectives:

• Recognize how to read a valuation report and how to identify key components for gift, estate, and charitable purposes.
• Identify the importance of a qualified appraisal for adequate disclosure purposes for gift tax returns.
• Distinguish the components of a charitable appraisal that are necessary to meet charitable substantiation requirements.
• Identify common valuation report missteps to avoid and associated questions you should ask your appraiser.