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CT NACVA Foudation Chapter Program By:

Michael Gregory, ASA, AVA, MBA, PE, Qualified Mediator

What Business Valuers Need to Know For IRS Valuations


June 28, 2017
Time: 8:45 a.m. - 4:30 p.m. Fee: $190 CPE Credit: 8 Hours
New Haven Middlesex Association of Realtors North Haven, CT
Description: Participants will be presented with: Two IRS Job Aids on valuing non-controlling interests in
S-corps and reasonable compensation with insights by the original issue champion of these issues at the
IRS and appropriate updates. The job aids are presented and then insights are provided to help
participants with real life issues on each topicInsights to help the business valuer when preparing a
business valuation report for the IRS looking at the requirements, standards and the most common errors
by participants that the IRS is looking for in business valuation reports How to address conflict with the
IRS and others. ..highlights of the Gallagher case and six lessons that can be learned to help you with
business valuations before the IRS. Incorporated into the sessions are comments on standards and
potential changes, commentary on any new federal tax cases including the Cecil vs. Commissioner case
regarding the SEAM Method and S Corp valuations if published, and insights on the latest DLOM Guide
and Tool Kit.

Class Objectives: Understand the background and gain insights into the IRS Job Aid on valuing non-
controlling interests in S corps.Understand how the IRS determines reasonable compensation and
sources you can use and steps you can take to determine reasonable compensationLearn what
standards the IRS uses to evaluate reports and what you can do to minimize the probability of an audit.
Learn what mistakes to avoid that the IRS is looking for when the IRS reviews a reportUnderstand how
to address valuation and dispute resolution...Apply the six take away elements from the Gallagher court
case.

About the Instructor: Michael A. Gregory, ASA, AVA, MBA, Qualified Mediator, brings 28 years of tax
controversy experience in business valuation, research credit, cost segregation, transfer pricing, capital
versus repair, and international issues as an independent contractor affiliated with Mueller Prost. As a
former IRS territory manager having been responsible for 23 states, Mr. Gregory has gained a wealth of
practical experience with IRS practices, procedures and personnel. He provides a proactive problem
solving approach, knowledge and advice to address complex issues.

____________________________________________________________________________________
Registration Form June 28, 2017

Name________________________________________________________________________

Firm_________________________________________________________________________

Address______________________________________________________________________

City/Zip__________________________________Email________________________________

All registrations must include the registration fee. Fee Enclosed: $______ Make check payable to:
CT NACVA Foundation Chapter. Mail with form to: Roslyn DeCaprio, DeCaprio CPA & Associates,
PC., 500 East Main Street, Suite 334, Branford, CT 06405