FVC2345. Valuations for Gift and Estate Taxes: Review and Best Practices

The session will discuss valuations for gift and estate tax purposes. We will learn about past and current gift and estate tax court cases. We will also review available resources including the IRS and AICPA publications that assist valuation professionals in preparing reports for gift and estate taxes.

Learning Objectives:

• Identify valuation rules for gift and estate tax purposes
• Distinguish between relevant research materials including AICPA’s Gift & Estate Tax Valuation Practice Aid
• Recall recent court cases in gift and estate tax valuations