Valuation Case Law Update

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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 RESOURCES FOR FURTHER EXPLORATION
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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

• FVS Toolkit for Estate and Gift
• Estate and gift case law case summaries
• 2024 Economic Damages Case Law Update - Case Summaries 

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