BV180-WEB - The Role of IRS Revenue Rulings and Tax Court Cases in Business Valuation

Registration

Please see the "Upcoming Classes" tab for class offerings and registration information.

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.

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