Fall Meeting Webinar Series
Family Law Sessions
Thursday, November 12, 2020
Divorce Valuation Issues: 2 pm - 3:40 pm Eastern
Taxation Issues in Divorce: 3:45 - 5:00 pm Eastern
Presented by:
Eric Rollinger, Esq., CPA
and
Alan Zipp, Esq., CPA
Register for one session or both!
*If you have already registered for a Full Conference Package or a package that includes this program, you do not need to register again.*
These sessions sponsored by:
The Breus Group specializes in appraisal services for personal property and private collections. Specifically, we provide the following services: estate appraisal, documentary film appraisal, fine art appraisal, historical documents appraisal, archive appraisal, promissory note appraisal and wine appraisal services. Visit us at: www.thebreusgroup.com
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Program Description
Divorce Valuation Issues
States differ in their classification of marital property. To further complicate this issue involving closely-held businesses, State differ in how they measure marital property. Some States measure marital property value on the basis of its value to the marital community, as a going concern in the hands of the current owner. Other States measure marital property value based on the price a willing buyer would pay for the business, and presume the current owner will be leaving the business. Some States allow discounts for a lack of marketability and lack of control for minority interests. Other States prohibit discounts in valuation for marital property purposes. These issues are the fundamental elements of the Standard of Value used to measure the value of a closely-held business in divorce and will be the focus of this session.
Tax Issues in Divorce
There are many unique tax issues when assisting divorcing or divorced Taxpayers. This program will discuss Alimony, Ambiguous Definitions of Income, Distributions from Qualified Retirement Plans Incident to Divorce, Sales of Marital Homes, Maximizing Child Related Tax Benefits, Splitting of Estimated Payments, Tax Refund Overpayments Applied to Next Year, PALs, Capital Loss Carry-Forwards, NOLs, and more. Practitioners will gain valuable insights into the complex world of divorce taxation in this presentation.
Date & Time
Thursday, November 12, 2020
2 pm - 3:40 pm Eastern - Divorce Valuation Issues
3:40 pm - 5:00 pm Eastern - Tax Issues in Divorce
Education
Valuation Issues: NASBA approved for 2.0 CPE credit, 2.0 (M)CLE credit*
Divorce Taxation: NASBA approved for 1.5 CPE credit, 1.5 (M)CLE credit*
Individual Program Fee(s):
Valuation Issues: AAA-CPA Members: $30.00, Non-Members $60 - 2.0 credit hour course
Divorce Taxation: AAA-CPA Members $20.00, Non-Members $45.00 - 1.5 credit hour course
Both Courses: AAA-CPA Members: $45, Non-Members $100 - 3.5 credit hours total
Additional Information
Delivery Method: Group Internet Live
Program Level: Update
Prerequisites: None
Advanced Preparation: None
Who Should Attend? Attorneys, CPAs, Business Professional
About the Presenters:
Eric Rollinger, Esq., MPA, CPA, CVA, MAFF
Eric handles business valuations as well as federal and state tax controversy matters. He is credentialed as a Master Analyst in Financial Forensics and in business valuation by the National
Association of Certified Valuators and Analysts.
As an Attorney and Certified Public Accountant, Eric frequently and successfully resolves IRS and State audits on behalf of businesses and individuals. Eric is actively involved in many professional organizations both on national and state levels, staying current with evolving tax laws and regulations. Eric is the immediate past President of the American Academy of Attorney-Certified Public Accountants. He has received many accolades including listings as a Top 40 Under 40 Professional by NACVA and top tax attorney in Washingtonian Magazine and Super Lawyers. He is a frequent speaker on business and tax matters as well as a common expert witness who has testified in DC, Maryland and Virginia.
Alan Zipp, Esq., CPA
Alan Zipp is a Certified Public Accountant, Attorney at Law, Certified Valuation Analyst, Certified Business Appraiser, AICPA Accredited in Business Valuation, Certified Fraud Examiner, author, lecturer, and discussion leader for the American Institute of CPAs. Since 1970 he has provided specialized tax and financial planning advice to individuals and small businesses. He has a Master of Science degree in Taxation and has completed graduate work in Management Information Systems at
the Wharton School.
In addition to tax matters, he has developed a specialty in the area of divorce tax and financial planning and related litigation support services. Alan Zipp has written numerous articles and papers on topics ranging from tax matters, litigation support issues, business valuation, and legal issues. For more than 20 years he was an AICPA instructor for various courses including the annual AICPA Corporate and Individual Income Tax Workshops. He regularly presents lectures and seminars before professional organizations including local CPA and Bar associations, national organization conferences, State CPA Societies, and AICPA conferences and seminars. He served on the AICPA steering committee on Divorce where he was involved in the planning of the annual conferences on the CPAs Role in Divorce Tax and Financial Planning.
In the course of his practice, Alan Zipp has been called on to provide expert witness testimony at divorce trials on a wide range of tax and financially related issues including pension and business valuations. He was Chairman of the Montgomery County, Maryland Bar Association's Taxation Section and was elected Treasurer of that Bar Association.
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AAA-CPA continuing education programs are designed to meet the needs of Attorneys and CPAs and to qualify for credit both as CPE and CLE. Of course, the decisions of various state authorities determine the actual credit granted. There are no prerequisites or advance preparation requirements for this course.
The American Academy of Attorney-Certified Public Accountants, Inc. (AAA-CPA) is registered with the National
Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on theNational Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasba.org.
*(M)CLE varies by state. If you require (M)CLE in a specific state, please send a request to meetings@attorney-cpa.com and we will do our best to arrange for credit. Please note that most state bars will accept our Certificates of Attendance sent in by the attorney and NOT charge a fee. A general Certificate of Attendance will be made available for those professionals who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self-file for a distance-learning program.
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