• Business Combinations and Fair Value for Financial Reporting. June 10, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Dr. G. William Kennedy (Duff & Phelps, A Kroll Business). CPE Credits: 2.0.

The nuances of the GAAP fair value standard and history of how it was developed as part of the GAAP-IFRS convergence project is discussed. Also, how the valuation approaches and methods used in fair value assessment differ from valuation approaches used in a fair market value appraisal is examined.

• Federal Tax Litigation, Expert Witnesses, and the IRS. June 29, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Michael Gregory (Michael Gregory Consulting). CPE Credits: 2.0.

A former IRS manager will address key rules for federal expert witnesses, discuss valuation issues with the IRS, identify key recent BV federal cases, and reveal what to expect in 2022.