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Friday, May 8, 2020 BerlinSouthwest Jersey Chapter

Business Valuation/Estate Planning (E2005079)

8:00 AM - 12:00 PM EDT

Registration: 7:00 AM EDT

Paris Caterers (formerly Venice Plaza)

281 Cross Keys Road
Berlin, NJ 08009

2.0 CPE Credits in SK
2.0 CPE Credits in TX

OVERVIEW

Ownership interests in closely-held and family businesses are often the largest and most illiquid assets in a family’s estate. In this meeting, learn essential components of a valuation engagement.

BENEFITS

Earn 2 CPE credits in Specialized Knowledge and 2 CPE credits in Tax.

HIGHLIGHTS

Valuation of Closely-Held and Family Businesses
Donald DeGrazia, CPA, ABV, CFF - Gold Gerstein Group

Determining the value of ownership interests in closely-held and family businesses for succession planning and estate and gift tax planning and compliance is a complex and risky task. This is especially the case when valuing small, minority ownership interests. Penalties for under valuation are onerous. GAAP and GAAS are not well suited to guide the CPA in valuation engagements.

Learn essential components of a valuation engagement including:

  • Reasons for valuing a business
  • Standards of value
  • Methods of valuation
  • Normalization of GAAP or taxable income to reach economic cash flow
  • Determining risk-adjusted rates of return
  • Defending valuation discounts for minority ownership interests, including discounts for lack of control and marketability
  • Reaching a valuation conclusion

COURSE LEVEL

Intermediate

PREREQUISITES

None

ADVANCE PREPARATION

None

ADDITIONAL NOTES

Early birds save $10 - late fee applied after 5/6. Season Pass holders must register for each event.

INSTRUCTORS

Donald DeGrazia

Donald J. DeGrazia, CPA, ABV, CFF

Partner

Gold Gerstein Group LLC

Don is a graduate of LaSalle University and is a Certified Public Accountant (CPA) in New Jersey and Pennsylvania. He is a senior shareholder in Gold Gerstein Group LLC, an accounting and business valuation firm (www.g3cga.com) with offices in Moorestown and Voorhees, N.J. He is a member of the American Institute of CPAs, the New Jersey Society of CPAs, Expert Resource Connection, LLC and is a past chairman of the Forensic, Valuation and Litigation Services Committee of the New Jersey Society of CPAS. Don has provided testimony in business valuation for a variety of matters as well as in matrimonial, minority stockholder, and economic damages litigation and has been qualified as an expert witness by the federal and state courts. He also specializes in federal and state. multi—state and matrimonial taxation, as well as tax nexus issues.

Don has chaired and been a frequent speaker and panelist at various national and international conferences and webinars as well as state and local seminars conducted by the AICPA, the NJSCPA, the PICPA, the Florida Institute of CPAs, the American Bar Association, Integra International, Inc., the New Jersey Administrative Office of the Courts, the International Academy of Matrimonial Lawyers and the New Jersey Institute for Continuing Legal Education covering business and professional practice valuation, forensic accounting and federal taxation. He has authored numerous articles and contributed chapters to professional books on those subjects. He is an editor of the "Guide to Divorce Engagements" published by Practitioners Publishing Corporation (PPC) and an editor and (:o—author of the "Family Law Service Handbook, The Role of the Financial Expert" published by John Wiley & Sons.

He is a past Global Chairman of Integra International, Inc., a worldwide association of independent accounting and consulting firms, He is also a past president and remains a member of Integra's Americas, Asia & Australia and Global Boards.

Joseph Kempter

Joseph M. Kempter, CPA, J.D., LL.M.

Attorney

Kulzer & DiPadova, P.A.

Mr. Kempter is a shareholder with the firm and is a graduate of Widener University School of Law. He has earned his LL.M. in Taxation at Villanova University.

Mr. Kempter is a member of the Bars of the State of New Jersey and Commonwealth of Pennsylvania and is admitted to practice before the United States Tax Court and U.S. District Court for the District of New Jersey. Mr. Kempter is a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association.

In addition to being an attorney, Mr. Kempter is also a Certified Public Accountant in the Commonwealth of Pennsylvania and the State of New Jersey.

He is a member of the Society of Financial Service Professionals where he serves on the board and is a Past President of the South Jersey Chapter. He is a member of the New Jersey Society of Certified Public Accountants where he served on the board and is a Past President of the Southwest Jersey Chapter. He is also a member of the Estate and Financial Planning Council of Southern New Jersey where he served on the board and is a Past President.

Mr. Kempter’s particular areas of expertise include employee benefits, estate planning, estate administration and tax-exempt organizations.

PRICING

Free Event

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