Estate planning for business owners sometimes coincides with a potential sale of the business. How should estate planners approach valuation in this uncertain environment, and what does the IRS expect? This webinar walks estate planners through the valuation complexities of transferring the business or interests in the business during an M&A process.
We will unpack key IRS guidance (including CCA 202152018), explore real-world deal stages, and outline the risks of mistiming a transfer—equipping you with strategies to guide your clients with confidence.
Learning Objectives:
- Explain key IRS guidance from CCA 202152018 regarding business valuations during a transaction process.
- Identify and describe the six stages of the M&A process and their implications for valuation.
- Evaluate when and how to incorporate potential transaction proceeds into transfer tax valuations.
- Apply the “Levels of Value” framework to distinguish between control, minority, and nonmarketable interests.
- Assess the impact of contingent consideration (e.g., earn-outs) on the fair market value of business interests.
- Recognize common pitfalls in valuation reporting that may trigger IRS scrutiny in estate planning contexts.
Presenters:
- Nicholas J. Heinz, ASA, Managing Director, Mercer Capital
- Thomas C. Insalaco, CFA, ASA, Senior Vice President, Mercer Capital
Date: Thursday, October 2, 2025
Time:
- 10:00am – 11:15am (PDT)
- 11:00am – 12:15pm (MDT)
- 12:00pm – 1:15pm (CDT)
- 1:00pm – 2:15pm (EDT)
Cost: Complimentary
Approved by the The Florida Bar for 1.5 General/Wills, Trust and Estate CLE Credit
