MCLE Credit: | 1.0 (Ethics: 0.0) |
Live-Interactive Credit: | 0.0 |
Price: | $79 (Includes a downloadable audio version.) |
Viewable Through: | 06/30/2025 |
$79.00 (or 1 Bundle Credit)
A pre-recorded streaming VIDEO replay of one session from the June 2022 live webcast seminar, 73rd Annual Virginia Conference on Federal Taxation.
Virginia’s Premier Tax Conference for Attorneys and Accountants
Sponsored by The Virginia Tax Foundation
The federal estate tax can create a significant liquidity challenge for the estate of the closely held business owner. Internal Revenue Code Section 6166 and Section 303 offer the estate of a closely held business owner a runway to meet that challenge but require the business owner and advisor to plan accordingly. They are not the only solutions, either. This session will review the challenges and opportunities from the estate tax deferral regime and practical considerations and alternatives for dealing with closely held business interests in an estate.
FACULTY
William I. Sanderson, McGuireWoods LLP / Washington, DC
Farhan N. Zarou, McGuireWoods LLP / Washington, DC
PLANNING COMMITTEE
L. Michael Gracik, Jr., Co-Director / Keiter/ Glen Allen
D. French Slaughter, III, Co-Director / Charlottesville
Jeff Barbour / Brown, Edwards & Company, LLP / Roanoke
Christopher C. Brubaker / Hantzmon Wiebel LLP / Charlottesville
David M. Chase, Jr. / Wall, Einhorn & Chernitzer, PC / Norfolk
David J. Damiani / PBMares, LLP / Newport News
Michael Doran / University of Virginia School of Law / Charlottesville
Kristen Frances Hager / McGuireWoods / Richmond
Cecelia P. Horner / Hunton Andrews Kurth LLP / Richmond
Christopher M. Kozlowski / Gentry Locke / Roanoke
Lawrence J. Martin / Hantzmon Wiebel LLP / Charlottesville
Jon G. Neal / McGuireWoods / Richmond
Professor Susan L. Porter / University of Virginia McIntire School of Commerce / Charlottesville
Professor Jeri K. Seidman / University of Virginia McIntire School of Commerce / Charlottesville
Bruce C. Stockburger / Gentry Locke / Roanoke
Kyle Wingfield / Williams Mullen / Richmond
Professor Ethan Yale / University of Virginia School of Law / Charlottesville
TRUSTEES EMERITUS