ESTATE PLANNING COUNCIL OF ST. LOUIS

Valuation in Estate Planning After the One Big Beautiful Bill  

Date: Monday, November 17, 2025

Time: 11:45am - 1:15pm

Location: Saint Louis Club 7676 Forsyth Blvd., Clayton, MO 63105

Speaker: Jacob M. Katz, CVA, MAFF UHY

About the presentation: The recently enacted One Big Beautiful Bill has reshaped the estate planning landscape in a significant way. The higher federal gift and estate tax exemptions of $15 million per individual and $30 million per couple create a powerful opportunity for owners of privately held businesses to transfer wealth on a scale that was not previously possible. Business valuations are central to these strategies, determining how much can be transferred tax-free and supporting adjustments for lack of control and marketability. This session will explain why valuations will become even more important for families, business owners, startups, and pre-transaction companies, and how broader economic effects of the bill may influence value. Attendees will also gain insights from recent court decisions that highlight how valuation methods, discounts, and tax-affecting are being addressed in practice, and learn how to align valuation strategies with changing economic conditions, tax planning, and long-term wealth preservation.

Continuing Education 50 minutes 

EPCSTL has requested approval for continuing education in the following areas: CTFA, CLE, CPE, CFP  

CPE Information for CPAs

The sponsor assures that the program content and program level is appropriate for the intended participants.

CPE Learning Objectives:  

Upon completion of this course, participants will understand how recent legislation and legal cases are shaping valuation in estate planning. They will learn when valuations are necessary for privately held businesses, startups, and pre-transaction companies, gain insight into how the IRS views and treats discounts and the taxation of privately held businesses, and apply current guidance to strengthen valuation analyses that support effective wealth transfer and preservation strategies.

The sponsor assures that the program content and program level is appropriate for the intended participants.

Participants will earn 1 CPE credit. 

Field of Study: Specialized Knowledge 

Additional Information:

Delivery Method: Group Live/Group Internet Based

Program Level: Basic

Pre-requisite: NONE 

CFP Learning Objectives:  Upon completion of this course, participants will understand how recent legislation and legal cases are shaping valuation in estate planning. They will learn when valuations are necessary for privately held businesses, startups, and pre-transaction companies, gain insight into how the IRS views and treats discounts and the taxation of privately held businesses, and apply current guidance to strengthen valuation analyses that support effective wealth transfer and preservation strategies.

Who should attend: This presentation is aimed at lawyers, accountants, trust officers and other estate planning professionals?

Refunds and Cancellations: All attendees are required to register in advance.  If you reserve and are unable to attend, please cancel your reservation at least 3 working days in advance of the meeting to receive a refund or a credit for a future meeting. For more information regarding refund, complaint, and/or program cancellation policies please contact our offices at 314-520-3564.

Estate Planning Council of St. Louis is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

National Registry of CPE Sponsors Number 109467

​CTFA

CTFA 1.25 CE credit 

About the speaker: Jacob M. Katz, CVA

Mr. Katz' extensive experience includes preparing valuations for multiple closely held enterprises for a variety of applications, including S­ Corporation election, management planning, estate and gift tax planning, litigation, and more. Mr. Katz also provides sell-side advisory services to clients seeking to transact their company. His industry expertise includes financial services, health care, food service, technology, manufacturing, oil and gas, franchise operations, staffing, automotive, defense, start-ups, eminent domain, cannabis, and construction. He has also been consulted for projects for economic development and skilled workforce development in Southeast Michigan.

Experience and Credentialing

Mr. Katz has provided professional financial advice for nearly his entire career, spanning nearly 30 years. As a Director with UHY's VAS group, he provides advise and expertise related to valuation, transaction, and various forms of litigation including economic damages, business interruption, contract disputes, and more. He is a Certified Valuation Analyst (CVA) with the National Association of Certified Valuators and Analysts and is a current candidate for the Master of Financial Forensics (MAFF) certification.

Thought Leadership

''The Fork in the Road, Succession and M&A in the Middle Market", Ann Arbor SPARX Online, 2021

"Business Valuation - Frequently Un-Asked Questions", Great Lakes, UHY LLP Continuing Professional Education, 2019

"Investor Psychology", cssc National Conference, 2014

"M&A Champion", ACG Detroit Cup, 2014