Beyond the Numbers: How Valuation Impacts Tax, Estate & Succession Planning
Beyond the Numbers: How Valuation Impacts Tax, Estate & Succession Planning
Valuation is far more than a number on a page, it is a foundational element of sound tax, estate, and succession planning. Whether determining the fair market value of a closely held business, a family limited partnership interest, or a complex asset structure, the conclusions reached by a qualified valuator can significantly influence gift and estate tax exposure, the viability of planning strategies, and the ultimate transfer of wealth across generations. In this session, Nainesh Shah, CFA, CVA, Director of Valuation Advisory and Founding Partner of Complete Advisors, will draw on decades of experience advising attorneys, CPAs, and fiduciaries to illuminate how valuation intersects with — and often drives — the most critical decisions in estate and succession planning.
Attendees will gain practical insight into the IRS standards that govern valuation reports and appraisals, the methodologies used to value business interests for gifting, charitable planning, and buy-sell arrangements, and the common pitfalls that can undermine otherwise well-designed plans.
The session will also explore emerging developments in the valuation of digital assets and cryptocurrency, an area of growing importance for estate planners navigating an increasingly complex asset landscape. Whether you are an attorney, CPA, or financial advisor, this presentation will equip you with the knowledge to better evaluate, collaborate on, and communicate the role of valuation in your clients’ plans.
Topics covered include:
• IRS appraisal requirements and valuation standards (Revenue Ruling 59-60)
• Valuation for estate plans, gifting, charitable giving, and business succession
• Discounts, premiums, and adjustments in tax-driven valuations
• Buy-sell agreements, S-corporation tax affecting, and QSBS considerations
• Valuing digital assets and cryptocurrency in estate planning contexts
• Best practices for working with valuation experts
