Valuation Implications of the Proposed Tax Regulations

Presenter: Daniel R. Van Vleet Managing Principal The Griffing Group	Presenter: Tim Meinhart Managing Director Willamette Management Associates	Moderator: Susan Lipp Editor in Chief Trusts & Estates

On Sept. 27, 2017, the White House, House Ways & Means Committee and the Senate Finance Committee released a 9-page Republican framework for tax reform with the objective of passage by the end of 2017. On Oct. 19, 2017, the Senate passed a Republican budget resolution that would pave the way to consider tax reform later this year. On November 2, 2017, the Ways & Means Committee released the Tax Cuts and Jobs Act (the “Act”), which is an 82-page document that provides a section-by-section summary of the proposed changes in the U.S. tax code structure. If enacted, the Act would be the most significant change in the corporate and personal tax code since the Tax Reform Act of 1986.

The Act contains significant changes to corporate and personal income tax attributes that could have a material effect on the way valuation experts appraise the value of domestic and international businesses and their respective equity ownership interests.

This webinar will:

• Address the impact that corporate and personal income taxes have on the valuation of businesses and equity ownership interests.

• Provide an overview of the valuation related tax attributes of the Act as well as commentary on how those proposed changes may affect current and future business valuations.

• Address the concept of “corporate convergence” and the current and proposed value differences between C corporations and pass-through entities such as S corporations and limited liability companies.

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_{^{The NAEPC has approved this program for one (1) CE credit hour in estate planning for the AEP ® designation program.}}

_{^{Investments & Wealth Institute (formerly IMCA) has accepted TValuation Implications of the Proposed Tax Regulations for 1 hour(s) of CE credit toward the CIMA® and CPWA® certifications.}}

_{^{LIVE EVENT ONLY: The Certified Financial Planner (CFP) Board of Standards has approved this program for one (1) CE credit hour.}}

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