Carried Interests: Optimizing Estate and Gift Tax, Addressing IRC Section 2701
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This webinar will reveal methods to optimize estate and gift taxes on carried interests. The panelist will point out valuation issues to avoid, examples of optimal fund structures, and exceptions to IRC Section 2701 that can mitigate estate and gift taxes paid and the use of the unified credit on the carry of a general partner (GP).
- Back to Basics: Gift & Estate Tax
- Back to Basics: Business Valuation
- Estate Tax Optimization
- Fund Structures
- Valuing Carried Interest
- Gifting Opportunities and Pitfalls
- Carried Interest Derivatives
The panelist will review these and other critical issues:
- Key considerations when selecting a valuation expert
- How fund structures impact a carried interest
- Addressing the reach of Section 2701 when gifting a carried interest
- Using derivative contracts to transfer the value of a carried interest
- Examples of specific estate planning techniques to optimize estate tax on carried interests
Anthony Venette, CPA/ABV
DeJoy & Co.
Mr. Venette provides business valuation and advisory services to corporate and individual clients of DeJoy & Co. He... | Read More
Mr. Venette provides business valuation and advisory services to corporate and individual clients of DeJoy & Co. He has expertise consulting clients through gift & estate tax planning and succession planning. Mr. Venette has experience advising on corporate transactions, mergers & acquisitions, deal structuring, and financial due diligence. Before joining DeJoy, Mr. Venette had 5+ years consulting high net worth individuals and small to mid-sized companies on business valuation and tax planning. Additionally, he led financial planning and analysis for a large multinational company. Mr. Venette is a member of the American Institute of Certified Public Accountants’ Forensic and Valuation Services Section. He is also a member of the Estate Planning Council of Rochester. Mr. Venette earned his MBA and BS in Accounting from St. John Fisher University. He is Accredited in Business Valuation by the AICPA and has a Six Sigma Yellow Belt.Close
Access Anytime, Anywhere
CPE credit is not available on downloads.