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Advanced Estate-Planning and Valuation Issues for the Closely Held Business Owner (EPVI)

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Self-Study SELECT STARTING AT $150 (On Demand)

Downloadable PDF

Credits: 10

Qualifies For: IRS CPE

$150

Textbook

Credits: 10

Qualifies For: IRS CPE

$165
  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

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Advanced Estate-Planning and Valuation Issues for the Closely Held Business Owner (EPVI)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Advanced
  • Credits
    10
  • Qualifies for

    IRS CPE

Overview

The purpose of this course is to enable the CPA to advise the closely held business owner on special estate-planning problems and opportunities. The focus of this course is on the transfer of wealth, liquidity, and business continuation.

Major Topics:

  • Transferring the closely held business interest to family members -- Gift strategies, sales techniques, and recapitalizations
  • Lowering gift tax costs by use of GRATs and GRUTs
  • A comprehensive income and estate tax analysis in choosing and implementing buy-sell agreements for corporations, partnerships, and LLCs
  • Use of family partnerships and family S corporations, including gift tax ideas and income tax planning
  • Limitations on the ability to freeze the value of a closely held business
  • How to value the closely held business for gift and estate tax purposes, including minority and marketability discounts
  • Special valuation issues for real estate and farms under §2032A
  • Tax issues affecting the disposition and distribution of partnership and LLC interests

Learning Objectives

  • Use gift strategies, sales techniques, and recapitalizations to transfer the closely held business interest to family members in a transfer-tax efficient manner
  • Value the closely held business interest for gift and estate tax purposes, including consideration of factors as minority and marketability discounts
  • Identify the advantages and disadvantages of special use valuation under §2032A
  • Choose and implement the buy-sell agreements for corporations, partnerships, and LLCs that best address income and transfer tax planning issues
  • Identify and resolve tax issues affecting the disposition and distribution of partnership and LLC interests as well as family limited partnerships

Designed for:

CPAs practicing in the closely held business market where the key issues center on estate tax minimization, liquidity facilitation, and entity continuation.

Prerequisite:

None

Advanced Preparation:

None

  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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