• Active and Passive Appreciation in Valuation: Finding the Line. October 6, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Ashok B. Abbott (West Virginia University). CPE credits: 2.0.

Professor Abbott continues to refine his methodology for separating active and passive appreciation of assets in divorce cases. His method is designed to be based on sound theory, good empirical evidence, and a clear common-sense framework.

• Gift and Estate Tax Valuation Update. October 19, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Barry Sziklay (Friedman LLP). CPE credits: 2.0.

This is a review of important 2021 gift and estate tax valuation cases and the latest transfer tax proposals making their way through Congress.