- NY Credits : 8.0
- TX Credits : 8.0
This interactive self-study course covers various topics related to business valuation engagements. Lesson 1 addresses some of the unique aspects of estate and gift valuation engagements. Lesson 2 explains the valuation consultant’s role in valuing businesses in divorce engagements, while Lesson 3 discusses family limited partnerships as a form or organization used by business owners and tax planners.
Course Expiration Date: April 30, 2020
Please note, the grading fee for answer sheets submitted by regular mail is $105.
Identify the types and general guidelines for estate and gift valuation engagements including how to determine taxable estates, calculating the estate tax, determining taxable gifts, filing Forms 706 and 709, and revenue rulings related to estate and gift tax evaluations.
Identify participants in a divorce proceeding and the difference between community property and equitable distribution.
Determine the type of information a consultant needs when performing a divorce engagement, the concept of goodwill issues, and how the valuation report is completed and used as part of expert testimony.
Lesson 1—Estate and Gift Tax Valuations
Lesson 2—Valuations for Divorce Engagements