Valuation of Closely Held Businesses in a Changing Regulatory Environment (On Demand Seminar)

MCLE Credits: 1.0
Ethics Credits Included: 0.0

MCLE Credit: 1.0 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Designation Credit: 1.0 Trusts and Estates Practice (Designations Information)
Price: $79 (Includes a downloadable audio version.)
Viewable Through: 12/31/2024


A pre-recorded streaming video replay of the November 2021 webcast, Valuation of Closely Held Businesses in a Changing Regulatory Environment.

Course Outline

  • Evaluate the landscape and review the fundamentals of discounts
  • Discover possible changes due to tax or regulatory reform
  • Learn gift and estate planning strategies

Don’t discount the value of discounts in the context of gift and estate planning. This course discusses the valuation of closely held business interests and other assets for transfer tax purposes in light of the past, current, and potential future regulatory environment.


Topics to be covered include:

  • Background on Chapter 14
    • Brief history of § 2704
    • Discussion of proposed regulations under § 2704
  • Basics of Valuation and Discounting for Transfer Tax Purposes
    • Analysis of fair market value determinations
    • Discussion of types of discounts available
  • Using Valuation Discounts to Our Advantage
    • Gift and estate planning strategies
    • Case studies of successes and failures


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Michael H. Barker, McGuireWoods / Richmond

Michael is a partner with McGuireWoods LLP in Richmond, Virginia, where his practice focuses on the representation of high net worth individuals and families as well as closely held businesses with respect to a variety of tax, estate planning, and trust administration matters. As a member of McGuireWoods’ fiduciary advisory services practice group, he also frequently advises corporate and individual fiduciaries regarding tax and administration matters related to the fiduciary’s diverse duties and broad-ranging discretionary decisions.

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