BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month January 20, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

Valuations in Estate and Gift Tax Planning: Recent Developments and Key Considerations for Trust and Estates Counsel

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CLE
CPE
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About the Course

Introduction

This CLE/CPE course will provide trust and estates counsel a thorough and comprehensive guide to the legal framework and challenges for valuations in estate and gift tax planning. The panel will discuss the One Big Beautiful Bill Act (OBBBA) and other recent developments impacting valuations in estate planning, valuation discounts for estate and gift tax purposes, fractional interests, promissory notes, and challenges faced by estate planners implementing transfers and other strategies.

Description

IRC Section 2704 and accompanying regulations have a significant impact on estate, gift, and generation-skipping transfer tax planning. Estate planners must recognize key issues relating to the valuation of interests in family-controlled entities and implement tactics to avoid loss of tax benefits.

The valuation discounts utilized by estate planners in passing down family-owned assets such as closely-held businesses require a complete understanding of complex rules and their impact on certain transfers for estate and gift tax purposes. Specifically, the rules treat lapse of voting or liquidation rights as an additional transfer and eliminate some discount valuation opportunities for restrictions on liquidation in determining the fair market value of a transferred interest.

In light of increased exemption limits under the OBBBA, accurate asset valuation is crucial to gift and estate tax planning, allowing individuals to use their full exemption amounts effectively, limit IRS audit issues, and improve business succession planning.

Listen as our experienced panel provides a critical look at recent developments impacting valuations in estate planning, valuation discounts for estate and gift tax purposes, fractional interests, promissory notes, and challenges faced by estate planners implementing transfers and other strategies.

Presented By

Chris Van Schooneveld
Director
Eisner Advisory Group, LLC

Mr. Van Schooneveld is a Director in the firm. With more than 8 years of experience, he is a well-rounded advisor with many areas of expertise and specializes in business and intellectual property valuations for estate and gift taxes, transactions, purchase price allocations and litigation matters. In addition, Mr. Van Schooneveld also provides litigation support and aids the firm’s audit practice with fair value measurements for financial reporting.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, January 20, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Contents of 2704 regulations

II. Impact of the OBBBA

III. Asset structures and valuation pitfalls to avoid

IV. Structuring transfers and key tax considerations

V. Evaluating existing structures for holding family assets

The panel will discuss these and other important issues:

  • How does the OBBBA impact gift and estate tax planning?
  • What types of asset transfers are subject to Section 2704 regulations?
  • How does the treatment of lapses of voting or liquidation rights impact future transfers of family-owned assets into family limited partnerships or trust vehicles?
  • What issues must be considered for valuation discounts in transfers of closely-held businesses into estate planning vehicles?
  • What must estate planning attorneys and advisers consider for existing transfers and operating documents to minimize the tax impact of any proposed changes to the regulations?


Learning Objectives

After completing this course, you will be able to:

  • Recognize the impact of the OBBBA on valuations and gift and estate tax planning
  • Identify the types of assets and transfers subject to the Section 2704 regulations limiting valuation discounts
  • Determine provisions in existing transfer structures and operating documents that may create tax payment and reporting obligations
  • Define what client transfers of non-controlling interests in family entities should be made in light of current regulations
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience with estate plan transfers of closely held business assets at mid-level within the organization, supervising other preparers/accountants. Specific knowledge and understanding of estate plan asset transfers, family-owned assets, limited partnerships and trust vehicles; familiarity with discount valuation and awareness of the basics of IRC 2704.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .