Ever since the BVWire reported the IRS’s new model on fractional real property interests (which was a show-stopper at the most recent ASA IRS Symposium in L.A.), analysts have debated and disputed its premise, i.e., that any fractional interest above 30% would be difficult to defend against an implied minority premium. At long last—and in an exclusive presentation—the developer of the IRS model will cap off BVR’s four-part Online Tax Summit:
- Estate of Gallagher: How the Court Sees the State of Business Valuation, Thursday, October 20, featuring Chris Mercer and Paul Hood;
- Lawyers Roundtable: What Attorneys are Seeing in Tax Court & What They Are Looking For in Expert Financial Witnesses, Friday, October 28, featuring moderator Jay Fishman and attorneys Stephanie Loomis-Price and Edward Robbins;
- Judges Roundtable: View From the Bench, Friday, November 4, featuring Hon. David Laro, Hon. Joseph Robert Goeke, Hon. Julian I. Jacobs, all from the U.S. Tax Court, and moderator Jay Fishman;
- Valuing a Majority Fractional Interest, Friday, November 11, featuring Neil Mills-Mazer (IRS).
Register for all programs in the series (at a discount), or attend each separately.
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