This product is a recording of the Appraisal Institute webinar that was conducted on November 11, 2014.
Once the Appraisal Institute confirms your payment, you will receive an e-mail containing a link to the webinar recording.
Please note: The interactive features of the webinar (e.g. poll/survey questions and the final evaluation) are NOT available in the recording. Appraisal Institute continuing education credit is NOT available for viewing the recording.
Review of Court Decisions on Valuations - Lessons Learned
Date: November 11, 2014
Duration: 2 hours
Court decisions have changed the ground rules for many types of valuation assignments. Some courts such as the US Tax Court have set specific methodology for certain types of valuations and valuation methods. If you do work for estate and gift tax, donations, government agencies, this is an educational opportunity you cannot afford to miss!
You will hear from experienced appraisers with court experience as well as a retired IRS litigator. The program will focus on a review of recent court cases as well as older cases setting specific methodology and lessons learned. The cases will cover several courts including bankruptcy and tax courts. The issues addressed will include property taxes, estate and gift issues, bankruptcy valuation, and others.
Presenters will discuss:
- Decisions on intangible valuations for assessment purposes.
- Lessons learned from a number of courts and decisions.
- IRS and the US Tax Court decisions affecting appraisers.
- Decisions in bankruptcy courts dealing with appraisal issues and the basis for decisions.
Robert E. Dietrich, MAI, CRE, Director of Specialty Valuation Practice, Colliers International Valuation & Advisory Services
Michael Zarefsky, Esq., Attorney & CPA, Estate & Trust, Private Practice
Eric Garfield, MAI, CCIM, WTAS, LLC