BV180-WEB - The Role of IRS Revenue Rulings and Tax Court Cases in Business Valuation
Category: Business Valuation
Continuing Education: 1
Registration
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Webinar Course Description
This webinar will be designed to educate the younger BV
professional with an understanding of the relevance and application of revenue rulings, and tax court decisions in valuing private companies.
Course Audience
Entry-level BV associates
NASBA and Continuing Professional Education (CPE) Credit
The American Society of Appraisers is registered with the National
Association of State Boards of Accountancy (NASBA) as a sponsor of continuing
professional education on the National Registry of CPE Sponsors. State boards of
accountancy have the final authority on the acceptance of individual courses for
CPE credit. Complaints regarding registered sponsors may be submitted to the
National Registry of CPE Sponsors through its websitewww.nasbaregistry.org.
CPE Credit: One (1) Hours in Specialized Knowledge
Program Level:
Fundamental
Delivery Method: Group-internet based courses are approved for
CPE
Prerequisites: None
Advanced Preparation: None
Policies: ASA's
Refund and Cancellation Policy and ASA's Complaint Resolution Policy
Instructor Information
Kenneth J. Pia Jr., ASA | Partner | Marcum, LLP
Kenneth J. Pia, Jr. is partner-in-charge of the Business
Valuation Services group. With more than 25 years of professional business
valuation and litigation support experience, Mr. Pia has developed a national
reputation working on a wide range of complex valuation engagements. He has
performed valuations of businesses and partial business interests for a variety
of purposes including, but not limited to, family law matters, employee stock
ownership plans, business damages, buy-sell agreements, shareholder litigation,
estate and gift tax matters, and buying and selling businesses.
Mr. Pia is heavily involved with the American Society of
Appraisers (ASA). He is treasurer of the ASA’s Business Valuation Committee, is
a member of the National Business Valuation Education Committee, and teaches
nationally for the ASA’s accreditation program. Mr. Pia is also a charter member
of the American Academy of Matrimonial Lawyers Foundation’s Forensic &
Business Valuation Division and was recently named to the American Academy for
Certified Financial Litigators Advisory Board for New York and Connecticut. Mr.
Pia is a frequent speaker on business valuation topics on the national and local
levels for numerous professional organizations, including the American Bar
Association, American Institute of Certified Public Accountants, American
Academy of Matrimonial Lawyers, and National Center for Employee Ownership. In
addition to teaching for the ASA’s accreditation program, he previously
instructed for the American Institute of Certified Public Accountants’
Certificate of Educational Achievement (CEA) program in business valuation. He
is also an Adjunct Professor at Quinnipiac University. Mr. Pia has technically
reviewed publications on divorce finance and taxation for the American Bar
Association, as well as several books on business valuation. In 2007, he was
appointed as one of two appraisers to the State of Connecticut’s Eminent Domain Task Force, established to
determine the methodologies to be used in the calculating lost intangible
economic value of businesses due to the state exercising domain rights. Mr. Pia
has been qualified as an expert witness in Federal District Court and the State
Courts of Connecticut and New York, as well as various arbitration proceedings.
He has also rendered extensive services relating to court testimony. Mr. Pia is
on the State of New York Courts’ list to receive
court appointments in the following counties: New York, Kings, Richmond, Queens,
Nassau, Suffolk, and Westchester. He has received court appointments in New York
and Connecticut.
No prerequisites for this course.
Agenda
The following topics are covered in this course:
- Intro
- Role of IRS Rulings
- Role of Tax Court Cases
Learning Outcomes
Upon completion of this course,students will be able to:
- Anticipate;
- Apply;
- Cite;
- Define; and
- Inform