17
Date: Tuesday, December 17, 2019
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)

R. James Alerding
CPA/ABV, ASA
Alerding Consulting, LLC
Sylvia Golden
Attorney at Law
Business Valuation Resources

About This Program

Join Jim Alerding, a veteran valuator, and Sylvia Golden, BVR’s legal editor, for a discussion of five of the most consequential valuation and damages cases of 2019. This selection of state and federal cases includes the year’s tax decisions that have reframed the conversation on tax affecting, a statutory appraisal case illustrating the Delaware Court of Chancery’s current approach to determining fair value, an ESOP trial court decision that solidifies the DOL’s litigation success, and a Florida divorce case on how to value personal goodwill.

Agenda

  • Kress v. United States, 2019 U.S. Dist. LEXIS 49850; 2019 WL 1352944 (gift tax case adjudicated in federal district court (E.D. Wisconsin) representing a solid win for the taxpayers and, by extension, the appraisal community)
  • Estate of Aaron Jones v. Commissioner, T.C. Memo 2019-101 (gift tax case adjudicated in the U.S. Tax Court involving decedent’s two related PTEs, in which the U.S. Tax Court acknowledged the need for tax affecting)
  • Pizzella v. Vinoskey, 2019 U.S. Dist. LEXIS 129579 (ESOP case in which trial court finds the trustee liable for causing the ESOP plan to overpay for company stock)
  • Muszynski v. Muszynski, Case No. 2013-DR-18828-O, Final Judgment of Dissolution of Marriage, Circuit Court of the Ninth Circuit, Orange County, Fla. (Oct. 4, 2017), Bob Leblanc (Circuit Judge), aff’d per curiam Muszynski v. Muszynski, 2019 Fla. App. LEXIS 9913 (June 25, 2019) (Florida divorce case in which court adopts expert’s with/without methodology of separating personal goodwill)
  • In re Appraisal of Columbia Pipeline Grp., Inc., 2019 Del. Ch. LEXIS 303 (post-Delaware-Supreme-Court rulings statutory appraisal case in which court finds unadjusted deal price is best fair value indicator)

Learning Objectives

  • Analyze the issues that have dominated recent valuation and damages cases;
  • Explain what valuation methodologies or damages models worked and why (also find out what didn’t work);
  • Discuss how courts have responded to the testifying expert and how an experienced appraiser has weathered similar challenges; and
  • Explain how a specific case fits into the larger valuation or damages jurisprudence that controls or is shaping an area of law.

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)

Closed Captioning:

BVR now has closed captioning on all 2019 past programs. To try out this enhancement, subscribers can login to the Desktop Learning Center, select a program, and click play video. The captions will start to play automatically, and can be disabled from the player per your preference.


Business Valuation Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
NASBA Sponsor


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