Broadcast Date: August 18, 2026
Presenters: Byrce Erickson, ASA, MRICS and Joel Smyer, JD, CEPA®
Time: 10:00am - 11:15am (PDT)
11:00am - 12:15pm (MDT)
12:00pm - 1:15pm (CDT)
1:00pm - 2:15pm (EDT)
Cost: Complimentary
REGISTER FOR THIS COMPLIMENTARY WEBINAR
Course Overview and Purpose
This webinar will examine charitable giving vehicles, pre-sale gifting strategies, assignment-of-income concerns, qualified appraisal requirements, valuation discounts, and common planning risks. Participants will also learn why an independent, well-supported valuation can serve as a critical front-end planning tool, not simply a tax-reporting requirement. This 75-minute webinar has been approved for 1.0 hour of CLE and CPE Credit (details below).
Learning Objectives
Upon completion of this program, participants will be able to:
Identify situations in which a charitable gift of a closely held business interest may support a client’s philanthropic, tax, and estate planning goals.
Explain how the timing of a gift in relation to a potential business sale can create assignment-of-income and other planning risks.
Compare common charitable vehicles that may be used to receive closely held business interests and other complex assets.
Describe the qualified appraisal, substantiation, and reporting requirements that apply to charitable gifts of private-company interests.
Evaluate how ownership rights, transfer restrictions, transaction timing, and expected liquidity may affect the fair market value of a donated interest.
Recognize the importance of coordinating legal, tax, charitable, transaction, and valuation advisors throughout the planning process.
CLE Accreditation
The Florida Bar: This course has been approved by The Florida Bar for 1.0 CLE credit hours (General)
State Bar of Texas: This course has been approved for Minimum Continuing Legal Education credit by the State Bar of Texas Committee on MCLE in the amount of 1.0 credit hours, of which 0 credit hours will apply to legal ethics/professional responsibility credit.
Attorneys licensed outside Florida and Texas may be eligible to receive CLE credit through their state's reciprocity or self-application process and are encouraged to consult their state bar for specific requirements.
CPE Accreditation
Program Description: See above
Learning Objectives: See above
Instructional Delivery Method: Group Internet-Based
Recommended CPE Credits: 1.0 CPE credit
Recommended Field of Study: Specialized Knowledge
Prerequisites: None
Advanced Preparation: None
Program Knowledge Level: Basic
Refund/Cancellation Policy: $0 registration fee. If for any reason this webinar should be canceled, all registrants will be notified via email as soon as possible.
Official Complaint/Concern Policy: Contact Barbara Price at priceb@mercercapital.com to voice issues, concerns, or complaints.
Attendance Monitoring Disclaimer: Participants must remain logged in for at least 50 minutes and respond to a minimum of 5 random polling questions to receive the 1.0 credit.
Mercer Capital is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
REGISTER FOR THIS COMPLIMENTARY WEBINAR