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Introvaluation agostino

AN INTRODUCTION TO VALUATION DISCOUNTS

Cost Free
Presentation Length 1.0 hour

Recorded DateOctober 7, 2016
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Valuation permeates virtually every area of tax. In this webinar, a leading practitioner in the fields of tax and valuation will discuss valuation techniques and the federal tax treatment of: (1) property-type discounts, including fractional interest discounts; (2) owner-level discounts, including discounts for lack of marketability, lack of control, market absorption, and blockage; (3) entity-level discounts, including discounts for loss of a key person, contingent liabilities, a non-diversified portfolio, and the discount for built-in capital gains tax. This webinar will also cover the features of valuation discounts which are most likely to be audited and litigated, best practices to minimize the risk of audit, and alternative dispute resolution alternatives to trial. This webinar is a must-attend for practitioners who file estate tax returns, gift tax returns, and all tax returns where valuation is at issue.

PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Lawrence (“Larry”) Sannicandro is an associate in the Tax, Employee Benefits & Private Clients Practice Group who concentrates his practice on tax controversy and tax planning matters.  He represents businesses, estates, trusts, and individuals at all stages of tax controversies, including in audits, before the IRS Office of Appeals, and in litigation before the United States Tax Court, the U.S. Court of Federal Claims, the U.S. District Courts, and the U.S. Courts of Appeals. 

About Our Presenter

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McCarter & English, LLP is a firm of approximately 400 lawyers with offices in Boston, Hartford, Stamford, New York, Newark, East Brunswick, Philadelphia, Wilmington and Washington, DC. In continuous business for more than 170 years, we are among the oldest and largest law firms in America.