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Valuing Family Limited Partnerships—Case Law Overview: I.R.C. Section 2036 “Bad Facts” Cases




 Valuing Family Limited Partnerships—Case Law Overview: I.R.C. Section 2036 “Bad Facts” Cases
CPE Credit

Program Type: Recorded Webinar (Audio, PPT Presentation)
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Administrative Practice (Consulting)
Item Number: 15PBV0429
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

This segment will introduce attendees to an array of federal case law dealing with issues specific to the valuation of family limited partnerships and similarly-situated holding companies. This segment will focus on case law dealing with cases dealing with I.R.C. Section 2036, or what are more commonly known as “Bad Facts” cases. Attendees will take from this presentation the skills to analyze a particular gift transaction and identify any potential Section 2036 pitfalls, thus making the valuation analyst an integral part of their client’s estate planning advisory group.

Learning Objectives

After completing this webinar, attendees will be able to:

- Identify federal cases dealing with issues specific to the valuation of family limited partnerships and similarly-situated holding companies
- Identify Section 2036 issues, as well as communicate to the planning attorney the potential effect of these issues
- Apply their knowledge of applicable cases in their valuation reports

Who Should Attend

Valuation analysts of all levels, estate and tax attorneys, tax preparers, and estate planners

Presenter(s)

Peter Agrapides, MBA, CVA
Mr. Peter Agrapides is a principal with Western Valuation Advisors, where his practice focuses primarily on valuations for gift and estate tax reporting, litigation support, financial reporting, and buy-sell engagements. These engagements have ranged from the valuation of small, family owned businesses to companies with over $1 billion in revenue.

Mr. Agrapides has extensive knowledge of valuation related judicial case law. He produces a regular column in The Value Examiner®, a national professional development journal published bi-monthly by the National Association of Certified Valuators and Analysts™ (NACVA®). Mr. Agrapides’ column highlights both federal and state-level court opinions. Mr. Agrapides also produces a monthly column that appears in NACVA’s QuickRead™ and KeyValueData’s Case Law Monitor. He is also a frequent lecturer on the subject of judicial perspectives and trends in the valuation profession.

Mr. Agrapides was elected to serve on NACVA’s Valuation Credentialing Board in 2010 and is a member of the Current Update in Valuations instructor team.

Mr. Agrapides was named NACVA’s Outstanding Member in November 2010.

Mr. Agrapides received his BA in economics from the University of Utah and MBA from the Gore School of Business at Westminster College in Salt Lake City, Utah. Mr. Agrapides holds the Certified Valuation Analyst® designation from NACVA.