Webinar: Understanding Tiered Discounts Uses and Abuses

Tiered Discounts Webinar Series: Session 1

Join Will Frazier and Liza Bowersox from our Valuation Services team for “Tiered Discounts – Uses and Abuses” as we discuss the world of tiered discounts in valuation. Discover the factors that give rise to tiered discounts and gain a comprehensive understanding of the most common scenarios where tiered discounts are encountered. We explore the market evidence supporting these discounts and provide valuable insights into situations where tiered discounts may not be appropriate or lack empirical justification.

Learning Objectives:

• Gain insight into the factors that lead to the utilization of tiered discounts in valuation practices, including the conditions and considerations that give rise to these discount structures.
• Recognize and analyze the most prevalent scenarios in which tiered discounts are encountered within valuation contexts, exploring the specific circumstances that warrant the application of tiered discount methodologies.
• Develop the ability to assess the appropriateness and empirical justification of tiered discounts in valuation scenarios, distinguishing situations where tiered discounts are valid and supported by market evidence from those where they may not be justified or suitable.

Speakers:

• Liza Bowersox, Managing Director, Valuation Services
• 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.

Watch Session Two On-Demand

This webinar is for all levels of business professionals, accountants and CFOs. Please note that CPE credit is not awarded for recorded webinars. Keep an eye on our events page, or sign up to receive invites for future webinars.