- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Business Valuations - Course 3 - Estate and Gift Tax Valuations, Valuations for Divorce Engagements, and Family Limited Partnerships (VALTG183)
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, 2019
Please note, the grading fee for answer sheets submitted by regular mail is $105.
Identify the general guidelines for estate and gift valuation engagements.
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.
Identify the reasons for the formation of a FLP and the consultant’s role in FLP’s formation.
Identify the approaches used to value FLPs and the IRS’ methodology on challenging the valuations of FLPs.
Determine how security interest is valuated in a FLP valuation engagement, and how IRC Chapter 14 provisions affect FLPs.
Lesson 1—Estate and Gift Tax Valuations
Lesson 2—Valuations for Divorce Engagements
Lesson 3—Family Limited Partnerships