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

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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

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