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Breaking into Business Valuation Series
Valuation Services
Webcast

Breaking into Business Valuation Series

Attend this three-part webcast series to gain a deeper understanding of the valuation for pass-through entities, valuation for estate and gift tax purposes, valuation for family limited partnerships, buy-sell agreements, and valuation for family law and divorce purposes.

Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

5

Author(s)

Bethany Hearn, Kevin Yeanoplos

Availability

3 months

 Business & partner 
Learning Outcomes
  • Recognize the characteristics of pass-through entities and impact on valuation theory.
  • Recall the history and current positions of IRS and Tax Court treatment of pass-through entities.
  • Identify the various models used by some to value controlling and non-controlling interests in pass-through entities.
  • Identify general guidelines for estate and gift valuation in the IRC, Treasury Regulations, Revenue Rulings, and the fair market value standard of value.
  • Recognize key characteristics of family limited partnerships and how to value them.
  • Recognize how valuation analysts can assist clients and attorneys in drafting and understanding the valuation provisions of a buy-sell agreement.
  • Identify the effects of COVID-19 in the valuation analysis.
  • Identify which standards of value to apply to a divorce valuation engagement.
  • Recognize different ways to treat goodwill during a valuation for family law purposes.
  • Recognize other key areas such as double dipping, restricted access to data, and valuation discounts in a divorce setting.
Key Topics
  • Valuation for divorce
  • Valuation for family law
  • Equitable distribution
  • Valuation for estate and gift tax purposes
  • Valuation of family limited partnerships
  • Buy-self agreements
  • Valuation of pass-through entities
Product Details

A closer look

Are you looking to expand your knowledge and understanding of business valuation? In this three-part webcast series, led by industry experts, we will dive into to various areas and discuss the complexities, opportunities and practice considerations relevant to these service areas.

Part I: Valuation of Pass-Through Entities

Pass-through entities have unique income tax characteristics which must be considered as part of a thorough business valuation, such as owner level income taxes on pass-through income, and potential taxes on dividends and capital gains. This area of valuation continues to evolve for both controlling and non-controlling interests.

Part II: Estate and Gift Tax Valuation, including Valuation of Family Limited Partnerships (FLPs), and Buy-Sell Agreements

Valuations for estate and gift tax purposes are a leading service area for valuation analysts, and attendees will learn about key provisions, regulations and rulings in this area. Family limited partnerships are a popular entity structure used by families to transfer ownership across generations, and attendees will learn about valuation considerations for these entities. Attendees will also learn how valuation analysts can assist clients and attorneys in drafting and understanding important valuation provisions of their buy-sell agreements.

Part III: Valuation for Family Law and Divorce

In regards to valuation for family and divorce purposes, attendees will learn about relevant standards of value, different treatments of goodwill and other valuation concepts and practice considerations relevant to this service area.

Who Will Benefit
  • Practitioners looking to grow a valuation practice within their firms.
  • Professionals considering focusing on valuation as a career.
  • Professionals in business and industry, particularly within corporate finance, seeking to increase their technical expertise in valuation.
  • Professionals working in public accounting or consulting firms involved in valuation focused on mergers and acquisition, litigation, fair value, and others.
  • Professionals preparing for the ABV examination.
Upcoming Webcast Dates
Pricing
Do you have an AICPA membership? Log in to apply your member discount.

Group ordering for your team

2 to 5 registrants

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6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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More Details
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Foundational or basic level of valuation knowledge prior to attending
Access
This is a live event. You will have access on the date/time of broadcast and the archive for 3 months after the broadcast date.
Duration
5 hrs
Speakers
Bethany Hearn
Bethany Hearn is a Principal CLA with more than 30 years of public accounting experience. She has spent the last 21 years focused on providing valuation and forensic accounting services to owners of privately-held companies. Bethany performs valuations of businesses and intangible assets for a variety of purposes including tax, merger and acquisitions, shareholder disputes, marital dissolutions, and bank financing. In addition to valuation services, Bethany provides business succession planning services to business owners and has served as an expert witness for valuations in shareholder disputes and marital dissolutions in Illinois, Michigan and Washington. Bethany regularly speaks on valuation topics to professional organizations, including the American Institute of Certified Public Accountants (“AICPA”). Bethany is a graduate of Northern Illinois University with a degree in Accountancy. She is a licensed CPA in the state of Illinois and is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF). Bethany has been active with the AICPA for several years teaching through webinars, at the national forensic and valuation conferences and the national business valuation school, and serving on the ABV Credential Committee and ABV Exam Task Force for the last three years. Bethany began a three-year term as Chair of the ABV Credential Committee in January 2018.
Kevin Yeanoplos
Kevin is a Shareholder and the Director of Valuation Services for Brueggeman and Johnson Yeanoplos, P.C., specializing in the areas of business and intellectual property valuation, financial analysis and litigation support. Over the last four decades, the AICPA Business Valuation Hall of Fame inductee and Volunteer of the Year has assisted clients around the country with the valuation of a diverse array of intangibles and businesses, whether it be for divorce or other litigation, financial reporting, gift and estate taxes, mergers and acquisitions or ESOP’s, among others. Kevin has served in a variety of volunteer positions, including Commissioner on the AICPA’s National Accreditation Commission, Chair of the AICPA’s ABV Credential Committee, Chair of the Arizona Board of Appraisal and the Arizona Commission on Judicial Performance Review, among others. When he’s not chasing down the value of the invaluable, you can find Kevin running around the country on a 200 mile Ragnar Relay, using his business acumen as a board member for a local theatre or radio station, volunteering for the Special Olympics, advocating for royalty reform as a member of the National Academy of Recording Arts and Sciences or interviewing the likes of Roger Daltrey, Cyndi Lauper and Brian Wilson for his music webzine, Trebled Minds.
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