San Diego Hosts Summit on Discount for Lack of Marketability

The University of San Diego hosts Business Valuation Conference: Summit on Discount for Lack of Marketability on September 18, 2008:

Join U.S. Tax Court Judge David Laro along with leading lawyers, appraisers, and academics in the business valuation profession for a debate and discussion on the conflicting theories related to the lack of marketability discount. From the Mandelbaum case to Dr. Bajaj, the theories will be analyzed and reconciled to produce a single lack of marketability discount method.

Summit discussions will include:

• Current analysis of Section 2036 and the leading business valuation cases
• Solutions for admissibility of expert testimony
• New models for handling the built-in capital gains discount
• Expert guidance on how to design family limited partnerships to achieve maximum valuation discounts
• The chance to work with the profession’s leaders to standardize this contentious practice issue