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Trust and Estates: S-Corporation Valuation Issues

 Trust and Estates: S-Corporation Valuation Issues
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
Item Number: 13PBV0425
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

The purpose of this webinar is to provide up-to-date information regarding the valuation of S-Corporations and similar pass-through entities. The webinar will serve as a refresher of valuation issues associated with the valuation of pass-through entities, as well as providing attendees with the most up-to-date methodologies for addressing the differences of valuing a pass-through v. a C-Corporation.

Learning Objectives

After completing this webinar, attendees will be able to:

- List the seminal cases on the subject of S-Corporation valuation that were heard before the U.S. Tax Court and U.S. Courts of Appeal
- Differentiate between the various methodologies utilized within each case, as well as articulate the strengths and weaknesses of each approach to S-Corporation valuation
- Articulate the latest methodologies for accounting for the pass-through nature of a business enterprise

Who Should Attend

Valuation consultants, CPAs, Business Owners, Attorneys


Mr. Marc Bello is a Partner at Edelstein & Company LLP. Mr. Bello specializes in performing business valuations in the context of marital dissolution, financial reporting, gift and estate taxation, dissenting shareholder actions, and stock options. He also works extensively providing litigation support services as an expert witness in the areas of valuation, forensic accounting, lost profits, business interruptions, economic damages, and taxation.

He is currently serving a three-year term as an elected member of the Executive Advisory Board for NACVA. He currently serves on the Editorial Advisory Board for the National Litigation Consultants’ Review and serves on the Family Law Advisory Committee for Massachusetts Continuing Legal Education. Mr. Bello was a past chair person of the Valuation Credentialing Board for NACVA.

Mr. Bello is an instructor for the National Association of Certified Valuators and Analysts (NACVA) and has been instrumental in the development of courses within their business valuation curriculum. Courses he has contributed to include Current Updates in Business Valuation; Business Valuation Fundamentals for CPAs; Fundamental Techniques and Theory; and Business Valuations: Applications and Calculations of the Income and Asset Approaches. Additionally, he regularly presents for Massachusetts Continuing Legal Education and the Massachusetts Bar Association.

He is a member of the American Institute of CPAs, the Massachusetts Society of CPAs, National Association of Certified Valuators and Analysts, and the Institute of Business Appraisers.

Within the community, Mr. Bello serves on the Board of Directors of Camp Bauercrest and participated in the Pan Mass Challenge for over 10 years