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Challenges in Trust and Estate Valuation - Webinar

  • ID: 4394954
  • Webinar
  • 90 Minutes
  • Lorman Business Center, Inc.
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Learn to recognize the framework for trust and estate valuation to better assist your clients needs.

This topic will provide an overview of the current estate planning landscape using valuation discounts, whether for closely held business interests or other illiquid assets. You will learn about existing law and proposals for changes in the law. The information will focus in part on the practical applications of planning with fractional interests and illiquid assets, highlighting some of the pitfalls and work arounds. Finally, the topic will address requirements for adequate reporting on gift and estate tax returns.

Learning Objectives
  • You will be able to describe the impact of discounting.
  • You will be able to recognize the framework for trusts and estate valuation.
  • You will be able to explain reporting discounted interests.
  • You will be able to review common discounts in estate planning and administration.
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The Framework for Trusts and Estates Valuation
  • Overview of Existing Law in Gift and Estate Tax Valuation
  • Special Valuation Rules of Chapter 14: When Do They Apply and What Is the Impact?
The Impact of Discounting
  • Common Discounts in Estate Planning and Administration
  • Planner Beware: Premiums as the Inverse of Discounting
  • Discount Mismatches and the Impact on Funding Gifts
Reporting Discounted Interests
  • Reporting Requirements
  • Reporting Risks and Penalties
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Christine Quigley Schiff Hardin LLP
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This webinar is designed for attorneys, estate planners, accountants, presidents, vice presidents, CFOs, controllers, business owners and managers, tax managers, and financial planners.
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