Broadcast Date: August 18, 2026
Presenters: Byrce Erickson, ASA, MRICS and Joel Smyer, JD, CEPA®
>>Click here to view the full transcript of the webinar
Course Overview and Purpose
This webinar examines 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.
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.