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On December 1, 2016, Michelle Gallagher represented the AICPA in presenting testimony at the IRS public hearing in Washington DC related to the proposed regulations under section 2704. Her testimony focused on how the proposed regulations would not follow generally accepted valuation principles as they redefine three primary valuation concepts 1) Fair Market Value, 2) Control, and 3) Marketability.
» Read Michelle's Testimony Articles on the Hearing Including Quotes from Michelle's Testimony » Forbes » AICPA Podcast » Accounting Today Meet The Gallagher Valuation & Forensics Team mgallagher@cpaexpert.us Michelle F. Gallagher CPA/ABV/CFF download CV Michelle F. Gallagher, CPA/ABV/CFF owns and operates the valuation and forensic accounting firm of Gallagher Valuation & Forensics, PLC and is a Principal with the accounting firm of Gallagher, Flintoff & Klein, PLC in Lansing, Michigan. She is a certified
Michelle is Chair of the AICPA ABV Credential Committee and the AICPA ABV Exam Task Force. She has been on the Planning Committee for past AICPA-AAML Family Law Conferences as well as past AICPA Forensic and Valuation Conferences. In 2008, Michelle received the AICPA FLS Volunteer of the Year Award. In addition to her service at the National level, she serves on the Board of Directors for the Michigan Association of Certified Public Accountants (MICPA), is a past-Chair of the MICPA Business Valuation/Litiga