CLE on Valuation Mismatch

The ABA Section of Real Property, Trust and Estate Law is presenting an eCLE entitled, Valuation Mismatch, on Tuesday, October 7, 2014 at 1:00-2:30 pm ET. 1.5 General CLE Credit Hours. Here is why you should attend:

Tarnish-Proof Your Plan: Avoiding the Whipsaw of Valuation Mis-Matches in Entity Planning

An effective estate plan requires not only well crafted documents, but also properly coordinated documents, valuations, and funding mechanisms with respect to business entities. Failure to properly coordinate business interests with the rest of the plan can result in unexpected tax and non-tax consequences.

During this program our panelists will discuss:

• Valuation mis-matches in the context of buy-sell agreements and Section 2703;
• Funding mis-matches with buy-sell agreements;
• Unintended windfalls/short-changing of parties;
• Marital deduction mis-match issues with limited partnerships, buy-sell agreements, and division of controlling blocks in an estate;
• Mis-match issues with Section 2036 considerations;
• Tax-on-tax consequences in the estate of the first to die;
• Unintended consequences with options vs. mandatory buy-out; and
• Best practices to achieve certainty.

Panelists: Bernard A. Krooks, Brian Neal Rubin, Peter Berns