Unlocking the Mysteries of Key Person Value (2 hours)

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Aug 21, 2020

Registration: 9:30 AM / Program: 10:00 AM - 12:00 PM Pacific Time

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

The assessment of key person value has long challenged business appraisers. From identification to quantification, the challenge lies not in assigning a value to relationships, management abilities, experience, or inside knowledge, but to the person holding these intangible assets. In this session we critically examine what goes into determining a key person's value and how to adjust the final determination of value accordingly. Attendees will learn not only how to identify these key attributes, but also how to quantify their value, what empirical data suggests about their worth, what valuation standards say about key person discounts, and what the courts have said about each of the steps along the way. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Designed For

CPAs, Estate planning attorneys, CEOs, CFOs, Board members

Objectives

After attending this presentation you will be able to...

  • Determine how to analyze a key person's impact on the value of a business.

Major Subjects

The major topics that will be covered in this course include:
  • How to identify the attributes of a key person
  • How to quantify the value of the attributes
  • How to understand the empirical data related to key person value
  • Apply valuation standards to a key person analysis
  • Review key court decisions regarding key person issues

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.