Everything you ever wanted to know about discounts is coming in January

BVWireIssue #123-3
December 19, 2012

On January 8, 2013, don’t miss the fourth of five parts of BVR’s 5th Annual Online Symposium on Estate & Gift Tax, Pass-Through Entity Discounts for Built-In Capital Gains Taxes, featuring Mel Abraham (Mel Abraham Inc.) and William Frazier (Stout Risius Ross). Their program will focus on the current status of accounting for built-in gains tax liability when appraising pass-through entities (such as S corporations and LLCs) that hold highly appreciated assets. Learn which jurisdictions have accepted a dollar-for-dollar discount, and why the IRS (and a substantial number of BV appraisers) continues to favor a present value accounting for the “BIG” discount.

And throughout January we will host the Advanced Series on Discounts for Lack of Marketability, a four-part series focusing on the challenges of determining, applying, and defending DLOMs, featuring curator John J. Stockdale (John Stockdale Business Valuation) as well as Michael Gregory, a former IRS engineer and now an independent consultant. For a full list of CPE programs, visit our training page.

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