AVW In-Depth

July 21, 2025 | Adding Transfer Pricing Reports to Your Practice

Program Description
Transfer pricing analysis is an IRS requirement for U.S. entities that use services from related foreign entities. This work needs to be performed annually for clients and utilizes similar research and analysis techniques as other types of business valuation. This course will provide a summary of transfer pricing analysis, methodology, and analytical techniques.

How You Will Benefit
After completing this session, attendees will be able to:

• Identify a transfer pricing engagement and select the appropriate valuation methodology
• Recognize and use relevant benchmark resources for materials and wages

Who Should Attend
Valuation professionals who want to learn about related valuation work and expand their practice.

Presenter
Adam Sher, Jose Ruth

Contact Member/Client Services at (800) 677-2009 for questions or registration assistance.

Date		Time
July 21, 2025		4:00–5:00 p.m. ET		10% Early Registration Discount Available Through  6/30/2025

November 17, 2025 | The Lawyer’s Business Valuation Handbook 3rd ed. (American Bar Association, 2024): A Resource for the Valuation Expert

Program Description
It is critical for valuation experts to understand that most business valuations are done in the context of legal issues. Mergers and acquisitions, marital dissolution, shareholder disputes, estate planning, succession planning, estate and gift tax, business litigation, bankruptcy and restructuring, and others are areas that have legal issues at their foundation and attorneys leading and managing the process. Most attorneys have much less of an understanding of business valuation and its dynamics than do the valuation experts.

Concepts that are second nature to valuation analysts are typically foreign to the attorneys: “standard of value”, “levels of “value”, differentiating between “value”, “price” and “proceeds”, establishing the levels of “risk” and “marketability”, and the impact of the economy and industry, are concepts that are familiar to valuation analysts, but elusive to many, if not most, legal practitioners.

Shannon Pratt’s The Lawyer’s Business Valuation Handbook 3rd ed., is a resource for attorneys to access at will to enable them to better understand the valuation expert’s work and work product, and facilitate more productive communication between attorney and valuation expert. This publication, edited by Roger J. Grabowski, FASA and Alina Niculita, ASA, ARM-BV, CFA, MBA, is a comprehensive guide for attorneys (and judges) to enable them to better understand the substance and basis of the valuation expert’s work. This book addresses the world of business valuation in a straightforward and understandable manner. It addresses the broad-brush concepts: the generally accepted approaches and methodologies, the process, the analysis, rules of thumb, the evidence and assumptions, the authoritative and non-authoritative sources, professional standards, credentials, and issues relating to legal proceedings.

This work is not only a resource for attorneys to gain an understanding of the many dynamics and challenges involved in business valuation, but also just as likely to be a catalyst for ongoing productive and enlightening interaction between the retaining attorney and the valuation expert.

This course will highlight important aspects of this handbook.

How You Will Benefit
After completing this session, attendees will be able to:

• Utilize the content of the book so valuation experts can better communicate with attorneys
• Utilize the content of the book so attorneys understand the value of the book as a resource

Who Should Attend
Valuation experts, attorneys who occasionally deal with valuation issues (e.g. mergers & acquisitions, marital dissolution, shareholder disputes, estate planning, succession planning, estate & gift tax, business litigation, bankruptcy and restructuring).

Presenter
Roger J. Grabowski

Contact Member/Client Services at (800) 677-2009 for questions or registration assistance.

Date		Time
November 17, 2025		4:00–5:00 p.m. ET		10% Early Registration Discount Available Through  10/31/2025