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    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

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

    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.

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

    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

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      09/18/2024

    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

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      09/18/2024

    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:

      Self apply

      1.50 credit hours

      Available until:

      06/30/2024

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      09/18/2024

    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:

      Approved

      1.50 credit hours

      Available until:

      09/18/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      08/31/2024

    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:

      Approved

      1.50 credit hours

      Available until:

      09/18/2024

    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.

    Product Details

    Product Code

    RP2309TTAOLC

    Duration

    90

    Publication Date

    9/19/2023 12:00:00 AM

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