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Trust and Estates: Gift & Estate Case Law Update

 Trust and Estates: Gift & Estate Case Law Update
CPE Credit

Program Type: Recorded Webinar (Audio, PPT Presentation)
Program Level: Overview
Prerequisites: None
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting (Governmental)
Item Number: 13PBV0422
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

This webinar will introduce attendees to the most recent relevant case law of which they need to be familiar in order to prepare gift and estate tax valuations. A variety of case law topics will be covered, including:

- Section 2036 issues and similar “Bad Facts” cases
- Historical trend of case law related to adjusting for built-in capital gains tax (BIG Tax)
- Overview of Gallagher v. Commissioner
- Case law associated with improving owner/officer compensation adjustments

Learning Objectives

After completing this webinar, attendees will be able to:

- Understand how to utilize case law to strengthen their reports
- Demonstrate the ability to locate, summarize, and cite case law
- Identify key pitfalls in the estate-planning process, as well as communicate a better strategy to clients and other advisors)
- Understand the rationale behind adjusting for the built-in capital gains tax in C-Corporations
- Utilize relevant theory to adjust owner’s compensation

Who Should Attend

Valuation consultants, CPAs, Business Owners, Attorneys


Peter Agrapides, MBA, AVA
MR. Peter H. Agrapides, MBA, AVA, is with the Salt Lake City, Utah, and Las Vegas, Nevada, offices of Western Valuation Advisors. Mr. Agrapides’ practice focuses primarily on valuations for gift and estate tax reporting. Mr. Agrapides has experience valuing companies in a diverse array of industries. These engagements have ranged from small, family owned businesses to companies over $1 billion. Mr. Agrapides has extensive knowledge of judicial case law as it relates to the valuation industry. He produces a regular column for The Value Examiner, which is a national professional development journal published bi-monthly by the National Association of Certified Valuators and Analysts (NACVA). His column highlights case law as it relates to the following topics: expert admissibility, valuation, and discounting theory, damages calculations, and trends within the marital dissolution segment. Mr. Agrapides also produces a column, which appears in NACVA’s QuickRead and KeyValueData’s Case Law Monitor. Mr. Agrapides was elected to NACVA’s Valuation Credentialing Board in 2010 and is a member of the Current Update in Valuations instructor team. Mr. Agrapides received his BA in Economics from the University of Utah and earned his Masters in Business Administration from the Gore School of Business at Westminster College in Salt Lake City, Utah. He is also an Accredited Valuation Analyst (AVA) with NACVA.