This course will be an overview of:

• Concept of value
• Stocks and bonds
• Debt securities
• Preferred stock
• Stock options
• S corporation stock and pass-through entities (PTEs)
• Intangible assets
• Valuation for estate and gift tax purposes
• Stock transactions – valuation for income tax purposes
• Buy/sell agreements
• Employee stock ownership plans
• Dissenting stockholder and minority
• oppression claims
• Valuations for purposes of divorce
• Professional practice valuations
• Valuation of economic damages in litigation