8
Date: Thursday, February 8, 2018
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Featuring  (click image for bio)

Daniel R. Van Vleet
ASA
The Griffing Group

About This Program

The Tax Cuts and Jobs Act impacts the federal tax treatment of C corps, pass-through entities and their respective ownership interests, and these changes will affect both the conduct of business valuation and the values of businesses and equity ownership interests. The Tax Cuts and Jobs Act contains temporary changes in the individual income tax rate structure, “bonus depreciation”, limitations on state and local tax (SALT) deductions and “qualified business income” deductions for certain PTEs. There are also permanent changes like the reduction of the corporate income tax rate and limitations on the deductibility of business interest expense. Daniel R. Van Vleet, ASA will guide you on the potential impact these attributes will have on the valuation process and indications of value. Attend and be better prepared for valuation in 2018.

Agenda

  • Permanent reduction of the corporate income tax rate
  • Temporary changes in the individual income tax rate structure
  • Temporary “bonus depreciation” on purchases of qualified property
  • Permanent limitations on the deductibility of business interest expense
  • Temporary limitations on state and local tax (SALT) deductions
  • Temporary 20 percent “qualified business income” (QBI) deduction for certain PTEs

Learning Objectives

  • Describe how the temporary and permanent changes in the corporate and individual income tax rate structure affect the absolute and relative values of ownership interests in C corps and PTEs
  • Explain how to address bonus depreciation calculations in the DCF method
  • Discuss how to address the deduction limitation on business interest expense in the DCF method
  • Describe how the SALT deduction limitation and 20 percent QBI deduction affect the relative values of ownership interests in C corps and PTEs
  • Summarize how to adjust the Van Vleet Model to reflect the various tax changes as well as the temporary and permanent characteristics of the Act

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).

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Accounting Technical)


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