BVR's Guide to Business Valuation Issues in Estate and Gift Tax
July 2010 978-1-935081-29-6 Hardcover, PDF (712 pages)
Linda Trugman
Business Valuation Resources, LLC
While estate and gift tax issues is still one of the top revenue producers for business appraisers, this area of the valuation industry continues to face new challenges. Issues such as tax-affecting S corporations, non-signing tax preparer penalties, and legal challenges from the IRS continue to complicate the estate and gift arena. It is crucial for appraisers practicing in this area to stay current with the legal arguments, regulations and technical theory that apply to estate and gift issues relating to the business valuation profession. BVR’s Guide to Business Valuation Issues in Estate and Gift Tax, edited by Linda Trugman, is a key resource for any appraiser practicing in this area.
"This is a very handy reference that will save practitioners considerable time and effort in research, as well as provide accessible analysis of current developments in the field. A worthy investment." -- Estate Planning Magazine
"This is a very handy reference that will save practitioners considerable time and effort in research, as well as provide accessible analysis of current developments in the field. A worthy investment." -- Estate Planning Magazine
This publication and many more are also available for download with a subscription to the Digital Library or BVResearch Pro.
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Table of Contents
Section 1: A Collection of Articles on Estate and Gift Tax Issues
- Chapter 1: Introduction to BVR’s Guide to Business Valuation Issues in Estate and Gift Tax
Linda Trugman - Chapter 2: IRS Challenges to FLPs and Family LLCs
By Chris Mellen
- Chapter 3: Pass-through Entity Discounts for Built-in Capital Gains Taxes
By Michael Paschall, ASA, CFA* - Chapter 4: Abraham and Hillgren: Different Approaches to Section 2036(a) Valuation
By Owen Fiore, JD, CPA - Chapter 5: After McCord: The Future of FLP Valuations and Discount Determinations
By William Frazier, ASA - Chapter 6: New 2036(a) Opinion Emphasizes Criteria for FLP Valuation Benefits
By Owen Fiore, JD, CPA - Chapter 7: Business Valuation Recent Cases, Rulings and Interpretations
By William F. Chandler, JD, CPA/ABV, ASA, CFA
- Chapter 8: Using Empirical Data to Value Family Limited Partnerships
By Bruce A. Johnson, ASA and James R. Park, ASA - Chapter 9: Non-marketable Investment Company Evaluation (NICE) Method
By William H. Frazier, ASA
- Chapter 10: Good News, Bad News for FLPs and LLCs – Opportunities and Challenges for All!
By Owen Fiore, JD, CPA
Section 2: Conference & Teleconference Transcripts & Presentations
- Chapter 1: Valuation Issues in Estate & Gift Tax
Business Valuation Resources
- Chapter 2: Shielding Your FLPs and FLLCs Against IRS Attack
Moderator: George Hawkins
Speakers: Spencer Jeffries, Bruce Johnson, and Stephanie Loomis-Price - Chapter 3: McCord Reversal and its Effect on Valuation
Moderator: Steve Akers
Speakers: William Frazier and John Porter
- Chapter 4: Fighting Legal Pitfalls with Family Limited Partnerships: A Practical Guide for Forming, Operating, and Defending FLPs
Moderator: Stephanie Loomis-Price
Speakers: Paige Ben-Yaacov, Garry Marshall
- Chapter 5: Hot Issues on FLPs/LLCs: Reality, Recognition, and Valuation
Moderator: Shannon Pratt
Speakers: Owen Fiore, George Hawkins, and Curtis Kimball
- Chapter 6: IRS New Rules: Pension Protection Act and Beyond
Section 3: Court Case Abstracts
- Summary table of court case abstracts
- Full text of case abstracts