- 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)
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