BV507-WEB - Valuable Valuation Developments
Category: Business Valuation
Continuing Education: 2
Registration
Please see the "Upcoming Classes" tab for class offerings and registration information.
Webinar Course Description
Over the past two years, there have been major case law
developments relating to the valuation of closely held business. This
presentation will address valuation issues in, both decided and pending,
opinions before the U.S. Tax Court and other federal courts. Topics
include, but are not limited to: (1) tax-affecting and its history; (2) use and
weight of approaches when valuing a closely held business; and (3) other
practical tips valuation analyst should consider in an ever changing tax
environment. The presenters will also discuss ways analyst can work with controversy and planning counsel when developing a valuation.
Course Audience
Business valuation appraisers
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 website www.learningmarket.org.
CPE Credit: (2) Hours in Specialized Knowledge
Program Level:
Intermediate
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
Timothy K. Bronza , ASA
Timothy K. Bronza is the president of Business Valuation Analysts, LLC.
He valued business interests for over 25 years for a variety of purposes with an
emphasis on valuations prepared for federal tax transactions. He is an
Accredited Senior Appraiser (ASA) in Business Valuation and a Florida Certified
Public Accountant. He has successful completed both the Advanced Valuation
Program at the New York University Leonard N. Stern School of Business and
currently serves as a Co-Chair of the Tax Litigation & Controversy Committee
of the Real Property Trust and Estate Law Section of the American Bar
Association.
Mr. Bronza is a frequent speaker and author on the topic of business
valuation. He was a faculty member at the 48th Annual Heckerling Institute
on Estate Planning. He has also lectured before various American Bar
Association and Florida Bar groups and he has been a guest lecturer at the
University of Florida’s Levin College of Law Graduate Tax Program and Cornell
Law School. Mr. Bronza has authored articles published in a number of regional
and national publications including the Florida Bar Journal, the Journal of
Financial Planning, West Group’s Estate and Personal Financial Planning and
Valuation Strategies.
Abigail Earthman | Attorney
Abigail Earthman is a member of Winstead’s Wealth Preservation Practice Group
in Dallas, Texas. She handles federal gift and estate tax litigation
against the Internal Revenue Service across the country, as well as state
fiduciary and probate controversy work in Texas courts. Abigail also
counsels clients nationally regarding complex estate administration and
litigation and audit risk minimization. And she speaks nationally on
Cryptocurrency and estate planning for digital assets.
She is a
past Fellow of the Real Property, Trust and Estate Division of the American Bar
Association, where she serves as Chair of the Tax Litigation and Controversy
Committee and the Digital Property Committee. Abigail is also a current Dennis I
Belcher ACTEC Young Leader. She received her J.D. from Texas Tech
University School of Law and an LL.M in Taxation from Georgetown University Law
Center. Abigail has represented clients before the United States Tax Court
and United States District Courts in the Northern and Southern Districts of
Texas.
No prerequisites for this course.
Agenda
There is no available agenda for this course.
Learning Outcomes
Upon completion of this course,students will be able to:
- Understand tax-affecting and its history;
- How to address tax-affecting in valuation opinions going forward given the
recent U.S. Tax Court Opinions;
- Recognize how the Tax Court is ruling on valuations involving operating
entities that also hold assets of significant value and what valuation
approaches are considered in these scenarios;
- Effectively work with planning and litigation attorneys, accountants, and
third-parties; and
- Implement practical tips on how to approach a valuation of a closely held
business in a federal tax environment.