Valuation Considerations in Estate Planning and Administration
This Cannon Teleconference will be only offered live in person at the Minnehaha Country Club. The recording will be posted in the SFEPC document library about a week after the event. CE will only be available for those attending the live event in person, unless the CE you're applying for allows credit for viewing recordings.
A buffet lunch will be served starting at 11:30 am. The 90-minute webinar begins at noon.
Registration will close at 5 pm on Thursday, August 12th.
The valuation of most sorts of property other than cash, cash equivalents and marketable securities is subject to judgment based on numerous factors, and reasonable minds often differ. Depending on the circumstances and the amount and category of property involved, valuation discounts may be appropriate and, when allowed, can dramatically impact the value of a decedent’s gross estate or a donor’s taxable gift. Moreover, specific rules apply for tax purposes to particular asset types – including, for example, business interests, notes, annuities, temporal interests and life insurance.
