| FLP Case Law Overview
Program Type: Recorded Webinar (Audio, PPT)
Program Level: Overview
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Administrative Practice (Consulting)
Shipping Weight: 0lbs. 0oz.
This webinar will introduce attendees to a wide cross section of federal case law dealing with issues specific to the valuation of family limited partnerships and similarly situated holding companies. Topics covered in this session include appraiser qualifications and penalties, IRC §2036 and bad facts cases, time-travel in valuation, and valuation issues related to undivided interests in real property.
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
- Avoid pitfalls and mistakes made by other appraisers by utilizing the cases discussed in the presentation as a roadmap
- Demonstrate their knowledge of applicable cases in their valuation reports
Who Should Attend
CPAs, attorneys, valuation practitioners providing expert witness testimony
Peter Agrapides, MBA, CVA
Mr. Peter H. 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. He 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.
Stephanie Loomis-Price, JD
Ms. Stephanie Loomis-Price handles federal gift and estate tax litigation against the Internal Revenue Service as well as state fiduciary and probate controversy work. She has assisted clients in numerous cases in the United States Tax Court, the United States Court of Federal Claims, and the United States Court of Appeals for the fifth, eighth, and eleventh circuits as well as county probate courts across Texas. She also counsels clients regarding complex estate administration. Ms. Loomis-Price currently serves as finance officer for the Real Property, Trusts, and Estates Law Section of the American Bar Association(ABA) a and chair of ABA’s Income and Transfer Tax Planning Group.
Board Certified in estate planning and probate law, Ms. Loomis-Price is a fellow of the American College of Trust and Estate Counsel.
While her cases have included numerous challenging fiduciary litigation matters involving trustees, beneficiaries and grantors, her involvement in such litigation has increased markedly in recent years. That experience has mirrored similar involvement from several colleagues within the firm, resulting in the firm's formation of the Fiduciary Litigation Practice Group, of which she serves as co-chair, to coalesce and capitalize on the impressive experience of Winstead attorneys in this burgeoning area of practice.
Prior to entering private practice, Ms. Loomis-Price served as a law clerk to the Hon. Lawrence S. Margolis of the United States Court of Federal Claims in Washington, DC.