Estate and Gift: The Complete Valuation Package (A BVR Workshop)

BVResearch Pro
Training Event Transcripts
May 24, 2022
Carla G. Glass, CFA, FASA
Marissa Turrell, ASA/CVA
estate and gift taxation
discount for lack of control (DLOC), family limited partnership (FLP), tax affecting, built-in capital gains tax (BICG tax), discount for lack of marketability (DLOM), estate & gift, valuation approaches, levels of value, pass-through entity


Unwrap all things estate and gift in this engaging session with Marissa Turrell and Carla Glass. This presentation will assume a basic understanding of business valuation, of both operating companies and holding companies, and focus on specifics related to valuing ownership interests for estate and gift purposes. Some topics will focus on issues that arise only in valuation for gift and estate purposes, such as seminal court cases on the matter, Chapter 14, working with the trust and estate attorney, and addressing IRS challenges. Other subjects will include issues that overlap with other areas of practice but that are either more common in gift and estate valuation or might have a special twist there. Examples of this second type of subject are addressing pass-through entity status, what’s key in the entity’s governing documents, market evidence for discounts, and what affects those discounts. Attend and you will come away with a better understanding of special considerations in performing valuations for gift and estate purposes.
Estate and Gift: The Complete Valuation Package
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