Webinars

This program examines the increasing prevalence of complex capital structures in privately held businesses and the valuation challenges they present in gift, estate, and transfer tax planning.

This webinar provides advanced estate planning attorneys with a comprehensive examination of buy-sell agreements in closely held businesses, focusing on their structure, valuation, and tax implications.

The purpose of this webinar is to ensure attorneys understand how ongoing or anticipated transaction activity can significantly impact fair market value determinations for gift and estate tax purposes. Using the framework of IRS Chief Counsel Advice 202152018 and real-world transaction dynamics, the webinar addresses how potential or ongoing sales activity affects appraisals for gift and estate tax reporting.

This webinar provides attorneys with an in-depth review of the salient valuation topics from the recent Tax Court decision, Pierce v. Commissioner.