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      Sep

      19

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

      1 PM EDT

      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

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        1.50 credit hours

        Available until:

        09/18/2026

      1.50 total credit hours including

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        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

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        1.50 credit hours

        Available until:

        09/18/2024

      1.50 total credit hours including

      • Substantive Law

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        1.50 credit hours

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        09/18/2026

      1.50 total credit hours including

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        1.50 credit hours

        Available until:

        09/18/2026

      2.00 total credit hours including

      • General

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        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

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        1.50 credit hours

        Available until:

        09/18/2024

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        2.00 credit hours

        Available until:

        03/18/2025

      1.50 total credit hours including

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        Status:

        Applied for

        1.50 credit hours

        Available until:

        09/18/2026

      1.50 total credit hours including

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        Status:

        Approved

        1.50 credit hours

        Available until:

        12/31/2023

      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:

        09/18/2024

      1.50 total credit hours including

      • General

        Status:

        Applied for upon completion

        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

      • General

        Status:

        Applied for upon completion

        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:

        Approved

        1.80 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

      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:

        Self apply

        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

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        Status:

        Reciprocity

        1.80 credit hours

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        09/18/2026

      1.50 total credit hours including

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        Approved

        1.50 credit hours

        Available until:

        09/18/2028

      1.50 total credit hours including

      • Areas of Professional Practice

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        1.50 credit hours

        Available until:

        09/18/2026

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        12/31/2023

      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:

        Applied for

        1.50 credit hours

        Available until:

        12/31/2023

      2.00 total credit hours including

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        2.00 credit hours

        Available until:

        09/18/2024

      1.50 total credit hours including

      • Substantive

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        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:

        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:

        Applied for upon completion

        1.50 credit hours

        Available until:

        09/18/2026

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        12/31/2023

      1.50 total credit hours including

      • General

        Status:

        Applied for

        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

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        10/31/2023

      1.50 total credit hours including

      • Law & Legal Procedure

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        1.50 credit hours

        Available until:

        09/18/2024

      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.

      Scholarships

      Financial scholarship applications are available for this program. To request an application, please fill out the form here. For any questions about the process please email [email protected].

      Event Details

      Duration

      90

      Format

      Webinar

      Date

      Sep 19, 2023

      2023-09-19T13:00:00-04:00 2023-09-19T14:30:00-04:00 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.

      Speakers

      James Dougherty

      Dungey Dougherty PLLC

      Todd Povlich

      MPI

      Sponsors

      Section of Real Property, Trust and Estate Law

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