EST2619. Valuation Issues in Estate Planning

In this session, participants will review key valuation topics in estate planning. The session covers valuation methodologies and recent case law to help practitioners spot opportunities and avoid common pitfalls.

Participants will also explore valuation discounts and how they apply in practice, along with the implications of Section 2036 and Chapter 14 for estate planning.

Learning Objectives:

• Identify key valuation issues in estate planning.
• Determine factors relevant to gift tax reporting.
• Recognize the mechanics of valuation discounts and their application.