EST2619. Valuation Issues in Estate Planning

In this session, participants will review hot valuation topics in estate planning. The presentation will cover valuation methodology and a review of recent case law that will enable practitioners to spot opportunities and pitfalls. The presentation will also cover valuation discounts and how they are used in the valuation industry. The presentation will also cover a review of section 2036 and chapter 14 for the audience to understand the implications of those sections.

Learning Objectives:

• Identify key aspects of valuation issues of estate planning.
• Determine factors important to gift tax reporting.
• Understand the mechanics of valuation discounts and how to apply them.