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About This Program
This presentation will examine how key person risk increased from 5%-15% discounts to 70%-100% discounts, when called personal goodwill. In the Estate of Adell and Bross Trucking, the Tax Court, for the first time, took an income tax construct of personal goodwill and applied it to an estate (Adell) and a gift (Bross Trucking). As a result, the respective values of the two companies were reduced by 65% and 100% respectively. The Tax Court’s adoption of personal goodwill has opened a Pandora’s Box of unintended consequences and opportunities for taxpayers to reduce the taxable portion of gifts and estates. This presentation will examine the income tax and marital dissolution background of personal goodwill, compare and contrast personal goodwill and key person risk and introduce methodologies to determine personal goodwill.
Single Connection Policy
Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.
Multi-User CPE Policy
Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.
CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).
Prerequisites: Knowledge of Business Valuation
Training Packs: Conference Recordings & Transcripts
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