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Ext. PublicationWebinar: Tiered Discounts in the U.S. Tax Court
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Tiered Discounts Webinar Series: Session Two
Join Will Frazier from our Valuation Services team on-demand for part two of our tiered discount webinar services: “Tiered Discounts in the U.S. Tax Court.” We touch on real-world Tax Court cases that showcase the application of tiered discounts by taxpayers. Explore how these cases highlight both the uses and potential abuses of tiered discounts, shedding light on the Tax Court’s stance on such valuation methodologies. Gain an understanding into instances where the Tax Court has accepted tiered discounts and discover the implications for valuation practices in the context of tax court rulings.
Learning Objectives:
- Understand specific Tax Court cases that demonstrate the application of tiered discounts by taxpayers, allowing participants to analyze and understand the practical implications of tiered discounts in the context of legal proceedings.
- Explore how Tax Court cases showcase both the legitimate uses and potential abuses of tiered discounts in valuation practices, enabling participants to evaluate the ethical and legal considerations associated with the application of tiered discount methodologies.
- Gain a comprehensive understanding of the Tax Court’s stance on tiered discounts through the examination of relevant cases, providing participants with insights into instances where the Tax Court has accepted tiered discounts and the implications of these rulings on valuation practices and compliance with tax regulations.
Speaker:
- Will Frazier, Managing Director, Valuation Services
Tiered discounts in valuations performed for estate and gift tax purposes will almost always be met with a challenge by the IRS. While many Tax Court cases on this subject exist, the rationale for why such discounts were allowed or disallowed is inconsistent or lacking altogether. Join us online for Weaver’s Tiered Discounts webinar series, a virtual webinar series featuring Will Frazier and Liza Bowersox from our Valuation Services team.
