Tax Affecting in Valuations after the Tax Court's decision in Cecil

Tax Affecting in Valuations after the Tax Court's decision in Cecil — CLE 90 min

This presentation will help practitioners understand how tax affecting pass-through entities works and what to look for to ensure it is respected given that the courts and IRS remain skeptical about its application.

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2028

1.50 total credit hours including

Substantive Law

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

2.00 total credit hours including

General

Status:

Approved

2.00 credit hours

Available until:

12/31/2025

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2026

2.00 total credit hours including

General

Status:

Self apply

2.00 credit hours

Available until:

03/18/2025

1.50 total credit hours including

General

Status:

Applied for

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

12/31/2024

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2028

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

12/31/2024

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2028

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.80 total credit hours including

General

Status:

Available for credit

1.80 credit hours

Available until:

09/18/2028

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

12/31/2026

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2026

1.80 total credit hours including

General

Status:

Reciprocity

1.80 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2028

1.50 total credit hours including

Areas of Professional Practice

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Applied for upon completion

1.50 credit hours

Available until:

02/28/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

12/31/2024

2.00 total credit hours including

General

Status:

Approved

2.00 credit hours

Available until:

09/18/2026

1.50 total credit hours including

Substantive

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2025

1.50 total credit hours including

General

Status:

Available for credit

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Approved

1.50 credit hours

Available until:

09/18/2026

1.80 total credit hours including

General

Status:

Approved

1.80 credit hours

Available until:

09/18/2026

1.50 total credit hours including

Law & Legal Procedure

Status:

Approved

1.50 credit hours

Available until:

09/18/2028

1.80 total credit hours including

General

Status:

Applied for

1.80 credit hours

Available until:

09/18/2026

1.50 total credit hours including

General

Status:

Self apply

1.50 credit hours

Available until:

09/18/2026

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The Tax Court's decision in Cecil, following other recent taxpayer victories, reaffirms that the income tax consequences to a pass-through entity can be considered when determining its fair market value. The presenters will cover best practices that help clients with both valuations and estate tax inclusion issues based on the holding in Cecil.

The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.

Speakers

James I Dougherty, Todd Povlich

Sponsors

Section of Real Property, Trust and Estate Law

Product Code

RP2309TTAOLC

Duration

90

Publication Date

9/19/2023 12:00:00 AM

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