Business Succession Planning and Exit Strategies Webcast | 4171450C STARTS AT 6:30 AM PDT

Date :
November 27, 2017 6:30 AM - 2:00 PM
Location :
Facility :
Webcast Rebroadcast
Level of Difficulty :
Member Price :
Nonmember Price :
CPE Credits :
CPE 8.00, MCLE 6.50
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Essential for CPAs who work with companies that will be transferred, this how-to course will tackle valuation specifics, including the income approach, market approach and underlying asset approach. You will also review how discounts impact value, including discounts for lack of control, lack of marketability and others. Learn how to structure deals and maximize a company's value in preparation for its sale, as well as how family dynamics impact planning considerations.

Materials are provided as an ebook.


  • Determine what a business is worth and how being an owner with control vs. an owner without control impacts value.
  • Identify transition options, from selling the business outright to implementing transition strategies.
  • Recognize tax issues associated with different transition options, including any impact of 2015 tax law changes.
  • Determine how family dynamics impact planning considerations.
  • Identify how to start the planning process early and tools to make the process more effective.

Major Subjects:

  • Minority interest vs. pro rata portion of the whole.
  • How discounts impact value.
  • Selling outright; selling or transitioning to employees; selling or gifting to family members.
  • Deal structures.
  • Discounting on value transfer.
  • Family assets.
  • Buy/sell agreements to plan for ownership changes and help avoid shareholder and family disputes.

Advanced Prep:


Misc. Information:

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Level of Difficulty:
Field of Interest:
Business Management and Organization

Knowledge in business valuation and finance recommended.

Designed For:

CPAs, attorneys and business valuation practitioners.


Joseph Gavin Emanuele, ASA, CFA, CFE, CPA
Joseph Emanuele joined Hemming Morse as a Principal in the Forensic and Financial Consulting Group. Previously consulting privately as Emanuele Valuation and a former manager at Burr Pilger Mayer, Inc. (BPM), Emanuele will work from Hemming Morse’s Los Angeles and Santa Rosa offices. With more than 15 years of experience in the financial services industry, Emanuele’s practice includes valuation, litigation consulting and financial investigation. He has performed valuations for a wide range of purposes, including taxation, financial reporting, internal decision-making, marital dissolutions and non-profit to for-profit conversions. In addition, Emanuele serves on the American Institute of Certified Public Accountants’ (AICPA) Business Valuations Committee, providing professional guidance to CPA practitioners nationwide. He is also an active member and former vice chair of the Business Valuation Section of the Litigation Sections of the California Society of Certified Public Accountants (CalCPA), as well as a member of the Chartered Financial Analyst Institute, American Society of Appraisers and the CFA Society of Orange County. Emanuele earned his B.S. in Business Analysis from San Francisco State University (1984).
Claudia J. Stern, CPA/ABV/CFF

Claudia Stern is a principal in the forensic and financial consulting services group at Hemming Morse. She has worked on numerous business valuations, forensic accounting engagements and economic damages matters involving a wide range of industries. Stern’s valuation experience includes dissenting shareholder and partner actions, mergers and acquisitions, family law and estate and gift matters. Her forensic accounting engagements have included breach of fiduciary duty claims, fraud, bankruptcy, alter ego and malpractice actions.

No Agenda or Materials posted.