{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Estate & Gift Tax Valuations: IRS Triggers, Discounts & Case Law","description":"This episode is a fast-moving walkthrough of the cases and pitfalls that most often drive IRS attention. In a candid, practitioner-to-practitioner conversation, Dave, Natalya and Bruce break down what\u2019s changing, what\u2019s repeating, and what valuation pros can do now to reduce risk and improve defensibility. You\u2019ll hear what Pierce v. Commissioner suggests about when a DCF can stand alone, why tax affecting still needs to be done \u201cthe right way,\u201d and how weak support for DLOM (and increasingly DLOC) can undermine an otherwise solid conclusion. Actionable takeaway: tighten your work where challenges concentrate: discounts, tax affecting, projections, and documentation. And if you use AI for research or drafting, verify sources like your job depends on it\u2014because it does.  Continue reading to learn about key resources available to improve your valuation analyses. Guests:    Natalya Abdrasilova, CPA\/ABV, MAFF, Director of Valuation & Litigation Services, Boyle, Deveny & Meyer  Bruce C. Wood, CPA\/ABV, Mtx, Director, Applied Economics Host: David J Consigli, CPA\/ABV, CDFA, Partner, SAX Advisory Group Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you\u2019re using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.  2026 Forensic and Valuation Services Conference - Beyond the technical sessions, conferences can offer something just as important\u2014the opportunity to connect with peers, share experiences, and hear how others are approaching similar challenges in their work.  Early bird savings through Sept 20 plus additional savings for AICPA members and ABV\/CFF\/CVFI holders JOIN:  The FVS Engage365 Member Community to collaborate with fellow AICPA\u00ae members, exchange ideas, and shape the future of the profession together. EARLY CAREER GUIDANCE:  Welcome to a career in forensic and valuation services Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content FVS Valuation Podcast archives - Check out what we have to offer Making a Case for Using the Market Approach for Determining Fair Market Value Insights for Navigating Common Issues in Business Valuation - 2025 update Grabowski\u2019s Take - Discount Rates, Risk, and the Future of Valuation LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS: Accredited in Business Valuation (ABV\u00ae) \u2013 Visit the home page and check out the ABV infographic Certified in the Valuation of Financial Instruments (CVFI\u00ae) \u2013 Visit the home page and check out the CVFI infographic Certified in Financial Forensics (CFF\u00ae) - Visit the home page and check out the CFF infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com       ","author_name":"The FVS Valuation Podcast","author_url":"https:\/\/fvssection.libsyn.com\/fvs","html":"