IRS Valuation Symposium

Valuation assignments for the Internal Revenue Service can be challenging, especially with assignments relating to conservation easements. This IRS conservation easement seminar addresses the federal income tax code and regulations pertaining to the valuation and donation of conservation and historic preservation easements, among other types of assignments related to the IRS. Appraisers, CPAs, Land Trusts, and Attorneys should all be familiar with these requirements and the recent tax court decisions. Seminar topics for discussion Include:

  • Why the focus on the IRS Regulations?
  • Communication Issues
  • The Law – Federal Tax Code and Regulations
  • Regulatory Basis for Valuation Issues Miscellaneous
  • Valuation Analyses and Approaches
  • Expectations of Estate and Gift Appraisals
  • Fractional Interests and Casualty Loss Appraisals
  • Expectations of Fair Market Rent
  • Lifetime of Stress in Cross Examination
  • Court and Practical Issues, from the Bench
  • Expert Witness Role Play

SEMINAR COORDINATORS:  Chris Alfaro, MAI, AI-GRS; Eric Schneider, MAI, SRA, AI-GRS; Eric Witherall, MAI; Alison Roach; Mark Hendrickson, MAI; Susan Merrick, SRA; and Deanne Recht, MAI.

ENROLLMENT: Enrollment is on a first-come, first served basis. If the event is filled, a waiting list will be retained. The San Diego Chapter reserves the rights to cancel, limit, or reschedule this event if the minimum enrollment level is not reached, and to change faculty assignments and facility locations at any time.

ADA COMPLIANCE: It is the policy of the Appraisal Institute to provide reasonable accommodations for qualified persons with disabilities who are participating in Appraisal Institute educational programs. If you need accommodations to participate because of a disability, please notify us in writing at least two weeks in advance of the program and we will arrange for reasonable accommodation.

CONTINUING EDUCATION CREDIT: This Educational Program was developed and organized by the San Diego Chapter of the Appraisal Institute with the intent of addressing topic(s) of current local interest solely for educational and informational purposes. The Appraisal Institute national organization was not involved in developing or organizing the program. This seminar is approved for 35 points of Appraisal Institute continuing education credit. The seminar is also approved for seven hours of BREA continuing education credit (Approval No. 18CP754601326).

Other approvals are pending, including MCLE, ASA, and ASFMRA.

CANCELLATIONS/REFUNDS: Up to 15 days prior to program start date, a $25.00 cancellation fee will be applied to all requests for cancellation. Between two and 14 days prior to program start date, a $65.00 cancellation fee will be applied to all requests for cancellation. Less than two days prior to program start date, no refunds will be given.

ATTENDANCE: The Appraisal Institute enforces attendance requirements mandated by state licensing and certification regulatory agencies. One hundred percent (100%) attendance is required for all Appraisal Institute education programs. This follows AQB minimum criteria requirements.

Thursday, September 13th, 2018

Check In/Continental Breakfast: 7:30 – 8:00 am
Seminar: 8:00 am to 5:00 pm
(Includes Mexican buffet lunch)

Green Acre Campus Pointe
10300 Campus Point Drive
San Diego, CA 92121

ASA members: you will be asked to create a username and password at the AI website (no affiliation necessary) in order to register at the AI member price of $169.

Registration Deadline:
September 4, 2018