2021 IRS Summit

Date: September 9 - 10, 2021

Location: Virtual Classroom, CA

Southern California Chapter
Lianna Ayala
818-957-5111 (2)
Virtual Classroom
Virtual Classroom
Virtual Classroom, CA
Garfield, MAI , Eric


AI: 5.5

AIPOINTS:  27.5       


8: 00 AM - Welcome & Introductions
Eric Garfield, MAI, CCIM – Event Chair
Steve Henry, MAI– 2021 SCCAI President

Appraisal Institute – The Latest from AI’s National Government and
External Relations office and Latest from SCCAI

Bill Garber - AI Director for Government and External Relations
 Steve Henry, MAI - 2021 SCCAI President 

Judge’s Panel View from the Bench

KEYNOTE SPEAKER: Honorable Albert G. Lauber, Senior Judge, United States Tax Court
Moderator: Michael Zarefsky, Esq. - Retired IRS Estate Tax Attorney
and Estate & Gift Appeals Officer


Professor’s Panel:
State of the Estate Tax and the Biden Administration’s Strategies
Professor Ed McCaffery of USC Tax Institute
Moderator: Eric Garfield, MAI

Los Angeles Attorney Panel:
Tools of the Trade – What estate planners are doing under the existing laws to assist their clients in tax planning strategies. 

Robert Strauss, Esq. - Weinstock Manion, ALC.
Eric Bardwell, Esq. - Jeffer Mangels Butler & Mitchell, LLP
David Elbaz, Esq. - Kopple Klinger & Elbaz, LLP
Moderator: Steve Hogan, Esq. - Lurie Zepeda, Schmalz, Hogan & Martin


IRS Panel:
Current Trends, Penalties, 8283s and other things Appraisers should know
Frank Molinari, SRA, CVA
Howard Kanter, IRS Lead Appraiser
Alex Nicholaides, Esq., Senior Counsel, IRS

Current State of Minority Interest Discounts in Valuations
Phil Schwab, ASA – Stout; Orange County
Chris Mercer, FASA, CFA, ABAR– Mercer Capital; Tennessee
Espen Robak, CFA – Pluris Valuation; NYC
Moderator: Phil Jones, CPA, ABV, ASA, CFE – C&W; Los Angeles 

1:30 PM Closing Remarks
Steve Henry, MAI – 2021 SCCAI President  

Cancellation Policy

    Up To 15 days prior to program start date, $20.00 cancellation fee.

    2 - 14 days prior to program start date, $50.00 cancellation fee.

    Less than 2 days prior to program start date, forfeit of payment.

Additional Information

Photo Verification: REQUIRED
As part of the required attendance monitoring, all students need to provide the Chapter Office with a copy of your Driver's License in advance of the offering. 

·         Simply take a picture of your DL with your phone or send a scanned copy to lianna@sccai.org

·         Registrants who have not yet forwarded their photo IDs will be ineligible for credit and will be prohibited from attending the seminar

Required Equipment

It is the student's responsibility to have the required equipment - dependable Internet access, computer, webcam and microphone.  As noted in the material section below, some registrants who opt not to print out the seminar materials may find a secondary device (Ipad, cell phone, laptop or desktop computer) helpful during instruction. 

·         A webcam is required.  The instructor and/or session monitor must be able to see each of the students and verify that they have access to the seminar materials throughout the presentation.  If you do not have a camera on your computer, they are available at BestBuy and other online retailers starting at around $30.

·         Webcams must remain on throughout the offering.  Those who turn off their webcams jeopardize receipt of CE credit.  No camera = no credit.

·         Joining the offering with a cell phone is not recommended as these devices often lead to connection problems.  Cell phones are better utilized solely as a secondary devise.

·         Students must be able to see and be seen. They must be able to view the instructor's PowerPoint, and follow along in handbook all at the same time, while the instructor sees them.

Disclaimer Information


Enrollment is on a first-come, first served basis. If the event is filled, a waiting list will be retained. The Southern California Chapter reserves the rights to cancel, limit, or reschedule this event if the minimum enrollment level is not reached, and to change faculty assignments and facility locations at any time. Prospective students should confirm their registration before making any non-refundable airline reservations. There are NO transfers; you must cancel out of the offering.


The Appraisal Institute enforces attendance requirements mandated by state licensing and certification regulatory agencies. The Appraisal Institute issues certificates for state certification/licensing or state continuing education credit that verify successful completion and attendance of 100%, with your grade notification letter for courses, or at the conclusion of seminars. One hundred percent (100%) attendance is required for all Appraisal Institute education programs. This follows Appraiser Qualification Board minimum criteria requirements.


With the recent transition to the Appraisal Institute’s NetForum registration system, attendance certificates will be available for download directly through the AI’s national website. The procedure to obtain your certificate is:

Go to www.appraisalinstitute.org

Log into Your AI Account

Select Education/Events on the right sidebar

See List of All Offerings

Scroll to the specific offering which shows Registered and click

At the very bottom of the screen, click Retrieve Certificate

NOTE: Allow a minimum of ten business days for certificates to be available. The Chapter office cannot view, nor can we retrieve copies of your attendance certificate. Anyone having difficulty accessing their certificate should contact the Education Delivery Services Dept. directly at education@appraisalinstitute.org.

National Disclaimer

This Educational Program was developed and organized by the Appraisal Institute Chapter offering the Program with the intent of addressing topic(s) of current local interest solely for educational and informational purposes. The Appraisal Institute national organization was not involved in developing or organizing the Program.

The content of this Program, including but not limited to any written materials and presenter comments, does not represent the viewpoint of the Appraisal Institute (defined as including but not limited to, the national organization, its Regions, Chapters, members, candidates, affiliates and staff) unless formally adopted by the national Board of Directors. Further, the Appraisal Institute has not peer-reviewed or approved the content of the Program and does not warrant the accuracy or timeliness of the content of the Program. The content of the Program is subject to court decisions and local, state and federal laws and regulations and any such revisions of such laws and regulations.

This Program is presented with the understanding that the Appraisal Institute is not engaged in rendering legal, accounting or other professional advice or services. Nothing in the Program is to be construed as the offering of such advice or services. If expert advice or services are required, attendees and readers are responsible for obtaining such advice or services from appropriate professionals.

State Credit

Please note that 100% attendance is required in order to receive any approved state credit or to be awarded AI CE points. It is imperative that you check with your state board for state approval information before completing registration.

Other Information

If you have a disability and require accommodation, please notify the sponsor at least two weeks in advance for reasonable accommodations to be arranged.

The Appraisal Institute reserves the rights to cancel, limit, or reschedule the program and to change instructor assignments and facility locations at any time.