22
Date: Wednesday, July 22, 2020
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

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Featuring  (click image for bio)

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

About This Program

Join Jim Alerding, a veteran valuator, and Sylvia Golden, BVR’s legal editor, for a discussion of some of the most consequential recent valuation decisions. This selection of state and federal cases includes two key state court rulings on the use of discounts in valuing minority interests in buyback situations, a state court decision on the admissibility of calculations of value in divorce proceedings, an expansive statutory appraisal ruling involving a public company from a North Carolina court, and rulings from the U.S. Tax Court as well as the IRS’ Office of Chief Counsel on the appropriateness of considering possible scenarios and subsequent events in a valuation.

Agenda

  • Clark v. Clark, 2020 S.C. LEXIS 69 (May 13, 2020)—South Carolina Supreme Court provides guidance on the use of discounts in valuing an asset in a divorce proceeding for the purpose of equitable distribution.
  • Hartman v. BigInch Fabricators & Construction Holding Co., Inc., 2020 Ind. App. LEXIS 183 (May 5, 2020)—Indiana Court of Appeals clarifies law on use of discounts in the context of a mandatory buyback of a minority owner’s shares.
  • Horne-Ballard v. Ballard, 2020 Ala. Civ. App. LEXIS 50 (May 1, 2020)—Alabama appeals court decision affirming admissibility of calculation of value in divorce proceedings
  • Reynolds American Inc. v. Third Motion Equities Master Fund Ltd., 2020 NCBC 35 (April 27, 2020)—A major statutory appraisal case out of North Carolina involving the tobacco giant Reynolds in which Delaware appraisal law guides the court in determining the best indicator of fair value.
  • Grieve v. Commissioner,T.C. Memo 2020-28 (March 2, 2020)—A gift tax ruling from the U.S. Tax Court that deals with whether and to what extent possible future events may factor into a fair market value determination.
  • Office of Chief Counsel Internal Revenue Service Memorandum, POSTF-111979-17, Number 201939002, Release Date 9/27/2019—An IRS private letter ruling that lays out the analysis on how to interpret and use regulations and case law on subsequent events when performing a fair market value determination.

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
  • Explain how a specific case fits into the larger valuation or damages jurisprudence that controls or is shaping an area of law
  • 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
  • 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.
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