Business Valuations & Discounts for Gift & Estate Tax Purposes

Date: Tuesday, September 26, 2023
Time: 5:30pm - 8:00pm
Location: Pacific Club | 4110 MacArthur Boulevard | Newport Beach 92660
Speaker: Darleen H. Armour, ASA, Marshall & Stevens, Inc.


This presentation will delve into the intricacies of valuing businesses accurately in the context of gift and estate taxes. This is a crucial topic for individuals, families, and business owners navigating the complexities of wealth transfer and tax planning.

Throughout this presentation, we will explore the critical role that proper business valuations play in determining the tax liability associated with gifts and inheritances. We'll also examine the concept of discounts, which can significantly impact the value of closely held businesses for tax purposes. By the end of this session, you'll have a clear understanding of why accurate valuations are essential and how discounts come into play in the world of gift and estate taxes.

Notes:  This program qualifies for 1-hour of continuing education credit for Attorneys, CPA's, Planned Giving Specialists and Professional Fiduciaries. This program is pending approval with the CFP Board of Standards, and American Bankers Association.  This course does not qualify for life insurance continuing education credit.

Darleen Armour is a Managing Director for the Financial Valuation and Consulting practice and the Energy & Infrastructure practice with Marshall & Stevens, Incorporated. She is responsible for all financial valuation assignments in the West Region and all financial reporting valuations for Energy & Infrastructure clients nationally. Ms. Armour leads the Technical Standards Commitee for the national Financial Valuation & Consulting practice.

Ms. Armour has been in the valuation business since 1987. Her experience includes Fairness Opinions, Solvency Opinions and the valuation of businesses, intagible assets, and securities for financial reporting purposes (purchase price allocation and impairment), estate and gift tax reporting, equity compensation/stock options (IRC 409A), ESOPs, and litigation support. 

Ms. Armour works with the public and private companies in wide range of industries. She has a great amount of experience in the valuation of entertainment and media companies and their intagible assets including film libraries and music catalogs.  Read more.


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