Recent Developments in Valuation and Inclusion in the Gross Estate

Date: Tuesday, February 23, 2021
Time: 11:30am - 1:00pm
Location: Minnehaha Country Club
Speaker: Cannon Teleconference

We look forward to offering another in-person meeting of the council. The Cannon Teleconference will be streamed at the country club or you can watch individually from your home or office.

There is a limited amount of IN PERSON attendees for this event. Attendees must pre-register. Virtual attendance is unlimited.

Registration for in-person attendance will close at 5 pm on Thursday, February 18th.  

If you do not feel well, or have been exposed to Covid, we ask that you stay home and attend the live webinar.

Program Description:

Unrelated to the 2020 turmoil, the IRS and the judiciary have been exceptionally busy evaluating and ruling on matters of interest to estate planners and professionals who administer trusts and estates. Particularly active areas of developing law have been the valuation of property potentially subject to gift or estate tax and determining what assets are properly includable in a decedent's gross estate. This teleconference will explore a number of recent cases and rulings addressing the following:

  • Continuing Expanded Reach of IRC Section 2036(a)
  • "Tax-Affecting" in Valuation of Pass-Through Entity Equity
  • The Specter of "Double Inclusion" in the Gross Estate
  • Misapplication of Willing Buyer-Willing Seller Test and Lack of Marketability Discount


Meeting Protocol Information:

  • All SFEPC members will be required to pre-register. Since spots are limited, please be courteous to other members and cancel your registration if a conflict arises.

  • SFEPC members will be given priority when registering. Guests will be included only if space allows.

  • A plated meal will be served by Minnehaha Country Club staff. Their staff will be masked and is required to complete a daily screening prior to work.

  • Seating will be 4 people per round table.

  • Attendees are required to wear masks when not eating as per the MCC rules.

  • The program will also be offered for you to stream at your home or office. If you are not feeling well, or are not comfortable attending in person, please register to attend the live webinar which begins at NOON. A registration link will be provided to members two days prior to the event. 

Please Note: An inherent risk of exposure to COVID-19 exists in any public place where people are present. COVID-19 is an extremely contagious disease that can lead to severe illness and death. According to the Centers for Disease Control and Prevention, senior citizens and guests with underlying medical conditions are especially vulnerable.

Related Document(s):

See Upcoming Event Calendar