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  2. Valuation Case Law Update

Valuation Case Law Update

Dec 05, 2024

In this interview, Dave and Natalya discuss several significant court cases related to gift and estate tax valuations, ESOPs, and control issues in business valuations.  Throughout the discussion, they emphasize the need for careful planning and the potential implications of court decisions on future valuation practices:

  • Controversial Connolly Case which included life insurance proceeds in the value of a company for estate tax purposes
  • Importance of Proper Valuation Methods: The discussion emphasized the need for accurate and appropriate valuation methods, particularly in ESOP cases
  • Valuation professionals must stay informed about legal precedents and be prepared to adapt their methods accordingly

Guest:  Natalya Abdrasilova, Director of Valuation and Litigation Services, BDM PC
Host: David Consigli Jr. , Partner, FAZ Forensics

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Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com

 RESOURCES FOR FURTHER EXPLORATION
If you’re using a podcast app that does not hyperlink to the resources, please visit 
https://fvssection.libsyn.com/fvs to access the show notes with direct links. 

2024 AICPA & CIMA Forensic & Valuation Services Conference - for purchase
Valuation Case Law Update session  
Full conference package 

Exclusive content – Free for FVS Section members:  If you’re not a member, consider joining this active community of your FVS peers. Visit us online, You will get 16 credits of complimentary CPE and access to rich technical content

From the archives: FVS Valuation Podcast episodes 
Using AI in Your Valuation Practice – Part 2 
Valuations for Gift and Estate Taxes: Review and Best Practices 
Valuation Court - Key Takeaways from Recent Cases 

LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:

Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic

Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic

Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic

This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com