Past Speaking Events

May 17th, 2016

Three Presentations - Working with the IRS, Non-Controlling S-Corp Valuations, Discounts for Lack of Marketabilityh

Bucks County Estate Planning Council
Doylestown Country Club in Doylestown, PA

Estate and Gift Tax Issues and the IRS

A brief background on the IRS organization as it relates to Estate and Gift tax issues is presented to provide the participant with insight into the various silos and different cultures associated with business appraisal issues.  The process of both the national and local classification process in Estate and Gift tax is presented and issues related to an examination explored to provide insight of what to do to avoid an audit and what to do if audited.

Valuing Non-Controlling Interests in S-Corps

May 13th, 2016

Navigating the IRS on Business Valuation Issues

Valuation Research Corporation
Hilton Boston Downtown/Faneuil Hall

Drawing on research in the field of neuroscience, Mike will provide practitioners with insights into how conflicts may be resolved with the IRS. After an introduction with two examples, Mike provides background on certain aspects of neuroscience that may be helpful in conflict resolution. After a brief discussion on the structure of the IRS, and how it may impact the audit process, Mike will discuss nine more real world examples and provide additional insights that will be helpful to practitioners navigating the audit, appeals or litigation process on behalf of their clients.

May 12th, 2016

How to Work with the IRS for Business Appraisers

NACVA and ASA Boston Chapters
Boston, MA

From Mike’s commentary on How to Work with IRS: Second Edition (June 2014), and after an overview of how the IRS is organized into 13 different business units, focusing on tax issue campaigns, concentrated commentary is presented regarding these issues in the Large Business and International Division (LB&I) (assets over $10M) and the Small Business Self Employed Division (SBSE) (assets $10M and less).  As an example the estate and gift classification process is followed from start to finish to provide insight.  Issue resolution at the IRS is division dependent.

May 12th, 2016

How the IRS Values Non-Controlling Interests in S Corps with Job Aid Commentary by the Original IRS Champion

NACVA and ASA Boston Chapters
Boston, MA

You will initially learn about the IRS internal white paper entitled “The IRS Valuation of Non-Controlling Interests in Business Entities Electing to be Treated as S Corporations for Federal Tax Purposes: A Job Aid for IRS Valuation Analysts” that Mike had released from the IRS via a Freedom on Information Request and how to interpret the Job Aid.  Mike was the original IRS issue champion of this initiative.  He provides insights to help you the business appraiser respond to this commentary.  After major elements of this document are presented Mike offers his insights as to what this might

May 10th, 2016

How to Work with the IRS on Business Valuation Issues

Illinois CPA Society
Chicago, Illinois

Insights are presented on how to avoid an audit by the IRS on an estate and gift tax return and what to do if a valuation report is audited by the IRS.    A dozen examples are presented to bring home the more common valuation issues relating to discount for lack of marketability, S corporation tax affecting, and reasonable compensation.

1. Understand what the IRS looks for in a business valuation report

2. Understand how to avoid an audit and what to do if your report is audited.

3. Understand IRS processes and use these to resolve business valuation issues

May 3rd, 2016

International Valuation, Transfer Pricing and the IRS

Minnesota Society of CPAs
Bloomington, MN

In this session Mike Gregory shares insights on how to work with the IRS on international valuation and transfer pricing issues.  With the IRS reorganization of the Large Business and International Division (LB&I) in 2016 the IRS has launched nine campaigns.

April 29th, 2016

Get Ahead of the Curve on De-escalation and the New Field of Virtual Mediation in MN

University of Minnesota Continuing Education St. Paul Campus
St. Paul, MN

Learn how to de-escalate from a real world example and share ideas for de-escalation with peer attorneys and mediators led by Michael Gregory, author of Peaceful Resolutions (2016) with his chapter on “The Art of De-escalation”.   Following this interactive session learn what is new in the field of virtual mediation from both an academic and practical perspective.   Mike shares insights from his chapter on “The Art of Virtual Mediation” and the workshop will provide practical commentary based on real world experience.

April 4th, 2016

Peaceful Resolutions - How to Prevent and Address Conflict

ATD - Coaching Sig Twin Cities
Bloomington, MN

This session focuses on the art of resolving issues peacefully. Our presenter, Mike Gregory, a trained mediator, will help us examine the process of effectively and peacefully resolving issues we and our coaching clients have with others. In the end, peaceful resolutions revolve around respecting one another by engaging in thoughtful and honest communication and the concept of “love thy neighbor” and working towards “win-win” situations.

February 25th, 2016

What Business Valuers Need to Know When the IRS is Involved

Business Valuation Association of Chicago
Chicago, Illinois

In this presentation entitled What Business Valuers Need to Know When the IRS is Involved, Mike offers ten real world examples and provides insights related to DLOMs, S corp valuations and other technical areas to enable you to address IRS concerns. Drawing on research from the field of neuroscience, Mike will provide practitioners with insights into how conflicts may be resolved with the IRS.

February 18th, 2016

How the IRS Values S Corporations

Minnesota Business Valuation Professional Association
Minneapolis, MN

You will learn about the IRS internal white paper entitled “The IRS Valuation of Non-Controlling Interests in Business Entities Electing to be Treated as S Corporations for Federal Tax Purposes: A Job Aid for IRS Valuation Analysts” dated October 29, 2014.  This is reviewed by Michael Gregory, the original IRS issue champion of this initiative who provides insights to help you the business appraiser respond to this commentary.   This recently obtained IRS document presents background on this topic area from the perspective of the IRS.