BV826-CON TCJA, Kress, Jones and Cecil - Where Do We Go From Here


CE 1 | BV

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Session Description

During the last two years, there have been significant developments in tax law and court decisions that have fundamentally challenged the way business valuations are conducted. The Tax Cuts and Jobs Act (TCJA) contains sweeping changes to corporate and individual tax rates, deduction limitations, and the tax treatment of pass-through entities (PTEs). These changing characteristics affect the valuations of C corps and PTEs in a disparate manner. We have also had decisions and pending decisions in the U.S. District Court and U.S. Tax Court that address the valuation of pass-through entities in Kress, Jones, and Cecil. In this presentation, I will discuss the valuation-related characteristics of the TCJA and provide quantitative solutions that address these characteristics. I will also discuss the relevant valuation aspects of recent judicial matters and how to interpret the guidance provided by various courts.

Speaker Information

Daniel R. Van Vleet, ASA, Managing Principal | The Griffing Group

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Disclaimer: The opinions expressed in this presentation are that of the presenter(s) and do not necessarily reflect the views and opinions of the American Society of Appraisers.

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Pricing $69.00
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Non-Member $69.00
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