September 18, 2008 Live Conference
|University of San Diego School of Law
Summit on Discount for Lack of Marketability
University of San Diego School of Law Summit on Discount for Lack of Marketability
Featuring Judge David Laro of the US Tax Court, and Event Chair Mel Abraham
Presenting Sponsors: Business Valuation Resources, LLC, American Society of Appraisers, and the IBA
University of San Diego Campus (San Diego, CA) at the Joan B. Kroc Institute for Peace & Justice Facility
Thursday, September 18, 2008
9 hours of CPE or 8.5 hours of MCLE*
Conference registrants may book rooms at the Hilton San Diego Resort & Spa. Discount rooms are available for the rate if $189.00 per night for September 17-18. A complimentary shuttle service will run from the between the hotel and the conference at the beginning and end of the conference. Please use discount code UNI. For additional lodging, please check: Courtyard San Diego Old Town or Best Western Hacienda Old Town San Diego. Both hotels are located several blocks from the Old Town transit Center. A campus commuter shuttle runs to the campus every half hour from 7-10 am and from 4-6:30 pm.
Program Prerequisites: None
Program Level: Intermediate
Delivery Method: Live Group Program
Advance Preparation: None
Lack of marketability is the key money issue in the valuation of family limited partnerships and other tax-related transfers.
Join Abraham, Mercer, Bajaj, Porter, Lewis (his first appearance since leaving the IRS), Hall, Hitchner, Vianello, Abbott, Judge David Laro, and more who will explain how to determine DLOM in plain terms and in ways that a Court will accept!
Special benefits for the practicing lawyer, appraiser, expert, or CPA:
- The Honorable Judge David Laro of the U.S. Tax Court and Michael Devitt, a litigator and law school professor, will teach techniques for expert testimony, including the new technique of “hot tubbing,” and when valuations are admissible under Daubert
- Attorney John Porter will explain the latest Supreme Court (and state-by-state) activity regarding Jelke, and the unsettled status of the built-in capital gains discount
- Howard Lewis, ex-National Program Director for Valuation Services at the IRS, will offer his candid views on valuation. This is the first time he will present his views following his departure from the IRS!
The Outstanding Faculty also includes:
- Lance Hall
- Dr. Mukesh Bajaj
- Z. Christopher Mercer
- Chuck Rettig, Esq.
- Professor Ashok Abbott
- James Hitchner
- and...Professor Grayson McCouch, Co-author, Federal Estates and Gift Taxation
Join us now! The legal issues and technical approaches will be analyzed and reconciled with the goal of giving you a unique opportunity to increase the odds that your DLOM analyses and expert testimony will prevail in court.
This historic, first-time DLOM Summit will feature:
- Three role-up-your-sleeves sessions in which proponents of opposing DLOM theories will search for a reconciled theory
- A Current analysis of potential IRS attacks on family limited partnerships using IRC Section §2036 from Dr. McCouch
- … And the chance to earn 9 hours of CPE or 8.5 hours of MCLE* while sharing ideas with the profession's leaders to standardize this contentious practice issue
CPE Credit Information
Interactive CPE Credits (Consulting Services)
MCLE Credit Information
The University of San Diego School of Law is a State Board of California approved MCLE provider, and certifies that this activity is approved for MCLE credit in the amount of 8.50 hours of general credit.