Archive 2022-171: Recent Trends in Estate and Gift Tax Valuations

**Webinar 171: Live Broadcast Date: October 6, 2022, 1:00-3:00 pm EDT**

VPS StraightTalk Webinar Series: Recent Trends in Estate and Gift Tax Valuations

Speaker: Laurie Leigh-White

The consequences of an unsupported valuation can be costly for taxpayers. Decisions in estate tax court cases over the past few years have underscored the need for analysts to reflect the impact of the economic environment, to consider value drivers and to apply suitable scrutiny to projection assumptions. This presentation we review the implications of recent tax court decisions on valuation and unique considerations in the pre- and post-pandemic environment.

Learning Objectives:
The participant will learn about:

• The implications of pre-Covid and post-Covid changes in data used to support a discount for lack of control
• How to adjust for Paycheck Protection Program loans and Employee Retention Credits in valuation analyses
• Issues in tax affecting pass-through entities
• The impact of macroeconomic trends on transaction and public company multiples by sector
• The potential valuation impacts of recent tax court cases