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Webinar (AICPA): Minority Interest Discounts: History and Recent Developments

Description

Minority discounts — Theory, application, and recent case law

Minority discount methodologies have evolved over the years. Understanding this evolution provides a solid foundation for the current trends in how minority discounts are applied in practice today.

Furthermore, to help analyze current trends, it is critical to know about the different sources of empirical data that valuation analysts use to shape their rationale and methodologies in developing minority discounts.

Equally important in the development of minority discounts is being up to date on the legal landscape and how federal, state, and local court cases may affect the work you do.

In this webcast, we will:
– Review empirical data sources you can use to calculate minority discounts.
– Brush up on how to best calculate and apply minority discounts.
– Learn about databases that can quantify discounts.

Learning Objectives

•Recognize the Basic theory behind Minority discounts.

Major Topics

*Minority discounts through the years

Provider
AICPA - Durham
Course Level
Overview
CPE Field of Study
Specialized Knowledge
1.5
Who Should Attend

Valuation analysts, CPAs who work on gift and estate tax returns

Instructor(s)
Natalya Abdrasilova
Prerequisites

none

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Dec 6, 2022
11:00 am - 12:15 pm MST
Location
Webinar
Total CPE Credits
1.5
Format
Webinar

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$109.00
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Webinar (AICPA): Minority Interest Discounts: History and Recent Developments


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