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| Using the Weighted Average Cost of Taxation (WACT) to Estimate Pass-Through Entity Value (131021N) |
Course CPE: 1 hour
Field(s) of Study: Accounting–1 hr
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: Self-Study |
Item
Number: 13PBV1021
Shipping Weight: 0lbs. 0oz. |
| Price:
$99.00 |
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Recording Date: October 21, 2013
Presenter: Frank Wisehart
Program Description:
This webinar will review the IRS case history involving taxation issues surrounding pass-through entities. Topics reviewed include the landmark cases Gross v. Commissioner, Heck v. Commissioner, Adams v. Commissioner, and Delaware Open MRA v. Kessler. Discussion will focus on alternative methods for tax-affecting pass-through entities by assigning a premium to the entity based on its tax advantaged status and upon using the weighted average cost of taxation or WACT methodology.
After completing this course, you will be able to:
- Determine some of the detailed case issues in Gross v. Commissioner
- Identify the tax-affecting issues involved in Delaware Open MRI v. Kessler and how that court resolved them
- Differentiate between premium methodology and weighted average methodology for tax-affecting pass through entities
- Differentiate premium and weighted average models to their pass-through entity valuations
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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