Valuation for Gift and Estate Tax Purposes in a Troubled Economy

Training Provided by Lorman Education Services nWhether we are in a recession or depression, the values of assets are not what they once were. If you are contemplating whether to consider gift and estate tax planning or executing a plan, what will the impact of this troubled economy be on your tax valuations? This teleconference provides up-to-date guidance on current market conditions, and evolving valuation industry practices and techniques that will impact gift and estate tax valuations.

Valuation for Gift and Estate Tax Purposes in a Troubled Economy Agenda

1. Economic Crisis Recalibrates Asset Values
1. How Bad Is the Economy?
2. What Does All This Mean to Current Values of Assets, Including Impact On:
1. Cost of Capital
a. Debt
b. Equity
2. Expected Cash Flows
3. Other Intangible and Tangible Assets
a. Real Estate
b. Intellectual Property
2. Changes in Valuation Industry Practices
1. Fair Value Casts Its Shadow on Fair Market Value
2. Convergence of Financial Reporting and Tax Valuations
3. Increased Sophistication and Complexity of Techniques Used in Gift and Estate Tax Valuations
3. Resulting Impact on Gift and Estate Tax Planning and Valuation
1. Rush to Transfer Assets at Below Market Values
2. Opportunities to Take Advantage of New Valuation Techniques
3. Impact on Discounts for Lack of Control and Lack of Marketability

About The Training Provider: Lorman Education Services

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