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Current Issues in Valuation Relating to Estate & Gift Tax

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John Glenn
John Glenn

The document discusses current issues relating to valuation for estate and gift tax purposes. It covers types of valuation discounts, IRS issues, valuation of different entity types, and computational approaches. Methods include benchmarking to empirical market data, quantitative models, and supporting discounts through qualitative and quantitative analysis. Valuation of life insurance policies and entities with various asset allocations are also addressed.

Economy & Finance
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Current Issues in Valuation Relating to Estate & Gift Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The New World We Work In…. Application of Discounts ,[object Object],[object Object],[object Object],[object Object],[object Object]
Discounts for Lack of Control ,[object Object],[object Object],[object Object],[object Object]
Discounts for Lack of Marketability ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Mandelbaum Factors that Affect Marketability Discounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Discounts for Entities that Own Various Types of Assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Discounts for Entities that Own Various Types of Assets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Discounts for Multi-Level Entities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Built-In Capital Gains Discounts ,[object Object],[object Object],[object Object],[object Object],[object Object]
IRS Update – Common Errors in Valuation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Valuations for Charitable Giving ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Valuation of Life Insurance Policies ,[object Object],[object Object],[object Object]
Evolution of Valuation Models ,[object Object],[object Object]
What To Remember From This Presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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