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Webinar: Hot Topics in Valuations as the December 31, 2025 Sunset for Gift, Estate, and Generation-Skipping Transfer Tax Exemptions Nears

November 14, 2024 @ 12:00 pm 1:00 pm

1 Participatory MCLE Credits, 1 Legal Specialization; Estate Planning, Trust and Probate Law

Carsten Hoffmann of Stout Risius Ross, LLP and Kristin Yokomoto, Esq. of Baker & Hostetler LLP will discuss the upcoming December 31, 2025 sunset of the gift, estate, and generation-skipping transfer tax exemption amounts and the current trends with valuations. As we head towards the decrease of these exemption amounts under the Tax Cuts and Jobs Act of 2017, it is critical to ensure proper planning, reporting, and validation of gifts to decrease audit risk for clients while maximizing tax exemptions. This presentation will cover the meaning of adequate disclosures on Form 709 gift tax returns, variances of the different approaches to valuing a business, and application of discounts with an emphasis on the importance of planning now. The speakers will also discuss the current trends with valuations for Form 706 estate tax returns.

Non-Member: $75
Member: $55

Speakers: Kristin Yokomoto and Carsten Hoffmann


Kristin Yokomoto, Esq., is a partner at Baker & Hostetler LLP in Costa Mesa, California. She practices in the areas of estate planning for high net worth clients, business succession planning, trust administration, and probate. She is a Legal Specialist in Estate Planning, Trust & Probate Law certified by the State Bar of California. Kristin is a Fellow of the American College of Trust and Estate Counsel (ACTEC), Executive Committee Member of the CLA Trust and Estate Section (TEXCOM), and Member and former Secretary of the Orange County Bar Association Professionalism & Ethics Committee.

Carsten Hoffmann is the Managing Director Trust & Estate Valuation Practice Co-Leader and Irvine Regional Leader of Stout Risius Ross, LLP. He has more than two decades of valuation expertise and is a recognized expert on a broad range of complex valuation issues related to estate and gift tax, income tax, litigation support, and dispute resolution – including the quantification of discounts for lack of control and lack of marketability pertaining to business and real property interests. Carsten has testified in U.S. Tax Court as a valuation expert, has authored a number of articles on a wide range of valuation topics, and regularly presents on valuation issues nationally.

We are committed to accessibility! Virtual events are equipped with closed captioning. To request an in-person accommodation, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.

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