Determined the fair market values of various notes of a taxable estate
Carsten Hoffmann 拥有超过二十年的估值专业知识,是与遗产税和赠与税、所得税、诉讼支持和争议解决相关的广泛复杂估值问题的公认专家,包括量化因缺乏控制和缺乏与商业和不动产权益相关的市场营销能力而产生的折扣。
作为估值行业的领军人物,Carsten 以估值专家的身份在美国税务法庭作证,曾撰写了多篇有关各种估值主题的文章,并定期在全国发表估值问题演讲。
Carsten 是 Stout 信托与遗产估值业务的联合负责人,同时也是尔湾地区的负责人。在加入 Stout 之前,Hoffmann 是 FMV Opinions 的董事总经理,负责监督加利福尼亚州欧文办事处的运营。此外,Carsten 还是美国排名顶尖的网球冠军。在他的年龄组中,他在美国双打选手中排名第一,并曾代表美国参加世界队比赛。
选择出版物
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BV Alert April 2015
The Battle of Two Approaches
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BVAlert January 2015
Why Benevolence Can Make for Bad Estate Planning
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University of Southern California Gould School of Law Sixtieth Institute on Federal Taxation – Major Planning for 2008 September 2008
Chapter 18: Discounting Non-FLP Interests
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The Value Examiner July 2008
Four FLP Discount Issues in One Case: Astleford v. Commissioner
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Journal of Practical Estate Planning April 2008
Developing a Best Practices Model for Note Valuations Fusing Financial Reporting Guidelines and Estate and Gift Tax Guidelines
选择演示文稿和演讲
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South Bay Estate Planning Council January 2014
Current State of Discount Valuations
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North County Estate Planning Council February 2013
Current Developments in Estate and Gift Valuations
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ASA Los Angeles Chapter U.S. Tax Court Cases Symposium May 2012
Andrew K. Ludwick v. Commissioner
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2010 Washington D.C. Appraisal Summit July 2010
Valuation of Minority Interest Discounts & Estate Taxes
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CALCPA: Transferring Wealth January 2010
Strategies for Lifetime Transfers without Payment of Gift Taxes
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14th Annual Advanced Estate Planning Symposium November 2009
Current State of Discount Valuations
业务领域
重点行业
教育
加利福尼亚州大学欧文分校工商管理硕士
加利福尼亚州大学欧文分校德语和英语文学学士学位
许可证和指定
企业估值 (ASA) 认证高级评估师
信托和不动产从业人员 (TEP)
FINRA(系列 63 和 79)
专业会员
美国评估师协会
信托和不动产从业人员协会
青年总裁组织
橙县遗产规划委员会