Breaking into Business Valuation Series
Attend this three-part webcast series to gain a deeper understanding of the valuation for pass-through entities, valuation for estate and gift tax purposes, valuation for family limited partnerships, buy-sell agreements, and valuation for family law and divorce purposes.
NASBA Field of Study
Bethany Hearn, Kevin Yeanoplos
A closer look
Are you looking to expand your knowledge and understanding of business valuation? In this three-part webcast series, led by industry experts, we will dive into to various areas and discuss the complexities, opportunities and practice considerations relevant to these service areas.
Part I: Valuation of Pass-Through Entities
Pass-through entities have unique income tax characteristics which must be considered as part of a thorough business valuation, such as owner level income taxes on pass-through income, and potential taxes on dividends and capital gains. This area of valuation continues to evolve for both controlling and non-controlling interests.
Part II: Estate and Gift Tax Valuation, including Valuation of Family Limited Partnerships (FLPs), and Buy-Sell Agreements
Valuations for estate and gift tax purposes are a leading service area for valuation analysts, and attendees will learn about key provisions, regulations and rulings in this area. Family limited partnerships are a popular entity structure used by families to transfer ownership across generations, and attendees will learn about valuation considerations for these entities. Attendees will also learn how valuation analysts can assist clients and attorneys in drafting and understanding important valuation provisions of their buy-sell agreements.
Part III: Valuation for Family Law and Divorce
In regards to valuation for family and divorce purposes, attendees will learn about relevant standards of value, different treatments of goodwill and other valuation concepts and practice considerations relevant to this service area.
- Practitioners looking to grow a valuation practice within their firms.
- Professionals considering focusing on valuation as a career.
- Professionals in business and industry, particularly within corporate finance, seeking to increase their technical expertise in valuation.
- Professionals working in public accounting or consulting firms involved in valuation focused on mergers and acquisition, litigation, fair value, and others.
- Professionals preparing for the ABV examination.
- Valuation for divorce
- Valuation for family law
- Equitable distribution
- Valuation for estate and gift tax purposes
- Valuation of family limited partnerships
- Buy-self agreements
- Valuation of pass-through entities
- Recognize the characteristics of pass-through entities and impact on valuation theory.
- Recall the history and current positions of IRS and Tax Court treatment of pass-through entities.
- Identify the various models used by some to value controlling and non-controlling interests in pass-through entities.
- Identify general guidelines for estate and gift valuation in the IRC, Treasury Regulations, Revenue Rulings, and the fair market value standard of value.
- Recognize key characteristics of family limited partnerships and how to value them.
- Recognize how valuation analysts can assist clients and attorneys in drafting and understanding the valuation provisions of a buy-sell agreement.
- Identify the effects of COVID-19 in the valuation analysis.
- Identify which standards of value to apply to a divorce valuation engagement.
- Recognize different ways to treat goodwill during a valuation for family law purposes.
- Recognize other key areas such as double dipping, restricted access to data, and valuation discounts in a divorce setting.
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