Thursday, October 30, 2025
11:25 AM
to
12:25 PM
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Tax/Corporate Track
Presented by the Estates and Probate, Tax, and Business Law Sections
About the Program
This session explores the nuanced intersection of valuation and litigation in estate and tax planning. Through real-world case studies, IRS guidelines, and best practices, presenters will unpack the art and science behind achieving “quiet acceptance”—a state where valuations are defensible, compliant, and unchallenged. Topics include fair market value, qualified appraisals, discount applications, and legal implications in estate planning.
You Will Learn
• About the legal and regulatory framework surrounding valuations in estate and tax contexts
• How to distinguish between the quantitative and qualitative aspects of business valuation
• How to apply discounts for lack of marketability and control.
• About IRS requirements for qualified appraisals and penalties for non-compliance
• How to analyze landmark legal cases to understand valuation challenges and resolutions
• How to apply best practices for defensible valuations that minimize litigation risk
Who Should Attend
Estate planning attorneys, tax professionals and CPAs, financial advisors, fiduciaries and trustees, professionals involved in ESOPs, divorce settlements, or charitable contributions.
Credit
CT: 1.0 CLE Credit (General)
NY: 1.0 CLE Credit (AOP)
The Connecticut Bar Association/CT Bar Institute is an accredited provider of New York State CLE. This program qualifies for newly admitted and experienced attorneys CLE credits.
Attorneys seeking NY CLE credit who have been admitted to the New York State Bar for two years or less must attend the live seminar for skills or ethics credit, a fully interactive videoconference, or simultaneous transmission with synchronous interactivity. Diversity, Inclusion and Elimination of Bias CLE credits are only available as non-transitional credits. For further information please see the NYCourts.gov page on CLE: http://ww2.nycourts.gov/attorneys/cle/index.shtml.