| 1 | 8/1/2006 | BVResearch |
Estimating the Remaining Useful Life of Intellectual Property
Virtually any assignment involving an economic analysis of intellectual property (IP) involves the estimation of the expected remaining useful life (RUL) of the subject IP. This statement is true regardless of which IP valuation approachùcost, income or...
David Bogus
Willamette Insights (4,591 words)
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| 2 | 5/1/2004 | BVResearch |
Estimating Intellectual Property Remaining Useful Life
The expected remaining useful life (RUL) should be considered in any intellectual property economic analysis. RUL considera-tions influence intellectual property analyses performed for val-uation, transfer price, license royalty rate, or other purposes.
Pamela Garland
Willamette Insights (5,646 words)
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| 3 | 5/1/2007 | BVResearch |
Sec Amends Rules On Executive Compensation Disclosure
Willamette Insights (3,042 words)
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| 4 | 5/1/2007 | BVResearch |
When Enough Is Too Much: Excess Compensation For Nonprofit Entity Executives
Willamette Insights (5,642 words)
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| 4 | 2/26/2007 | BVResearch |
McCord Reversal and its Effect on Valuation
October 18, 2006 Teleconference Transcript; Panel: Steve Akers (Moderator), John Porter and William Frazier...
Steve Akers, John W Porter, William Frazier
Teleconference Transcripts (14,725 words)
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| 6 | 3/26/2009 | BVResearch |
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus...
Articles
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| 7 | 5/1/2003 | BVResearch |
Using COLI to Fund the ESOP Repurchase Liability
Corporate owned life insurance (COLI) is perhaps the most misunderstood financial instrument of those available for pri-vately held companies with a need to prefund (1) ESOP repur-chase obligations or (2) liabilities created by nonqualified ben-efit pla...
Peter Williams
Willamette Insights (1,414 words)
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| 8 | 1/1/2000 | BVResearch |
Audit and Litigation Issues Pertaining to the Formation of Family Owned & Controlled Partnerships & Limited Liability Companies
Current Issues Audit and Litigation Issues Pertaining to the Formation of Family Owned & Controlled Partnerships and Limited Liability Companies by...
Larry Gibbs, Mark A Schwartzman
Articles (10,980 words)
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| 9 | 3/25/2009 | BVResearch |
Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008)
Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008...
Articles
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| 9 | 7/1/2006 | BVResearch |
The Estate of Charlotte Dean Temple
The Estate of Charlotte Dean Temple in United States District Court (No. 9:03 CV 165(TH) was adjudicated on March 10, 2006. This was a civil action for recovery of federal gift taxes and related interest. Plaintiff Arthur Temple ("Temple") individually an...
Mercer Capital’s Value Matters (2,004 words)
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| 9 | 8/1/2001 | BVResearch |
Intangible Asset Remaining Life Analysis for Property Tax Purposes
The estimation of remaining useful life (ôRULö) is an important component of the valuation of discrete (i.e., individual) intan-gible assets. The relevance of RUL analysis is obvious in the application of the income approach to valuation. Whether yield...
Pamela Garland
Willamette Insights (6,053 words)
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| 12 | 5/1/2009 | BVResearch |
REPURCHASE OBLIGATION IMPACT ON THE SPONSOR COMPANY SHARE VALUE
The valuation procedures related to the sponsor company stock held by an employee stock ownership plan (ESOP) have evolved in recent years. The biggest single change is the emphasis being placed on the future share repurchase obligation of the sponsor com...
Willamette Insights (2,824 words)
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| 12 | 11/1/2007 | BVResearch |
Fifth Circuit Reverses The Mccord V. Commissioner Tax Court Decision
Willamette Insights (3,339 words)
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| 14 | 8/1/2009 | BVResearch |
Financing Roundtable—Panel
I intend to provide an overview of the market, contrasting the U.S. and Canadian experience, and then go on to speculate on what I think current developments means for the market going forward, with an emphasis on the implications for small-and mid-cap...
Michael Mazan, Robert Olsen
CICBV Publications (6,231 words)
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| 14 | 2/1/2002 | BVResearch |
How to Value Professional Sports Franchise Intangible Assets
Transactions involving the acquisition of a professional sports team are often the subject of considerable scrutiny by the Internal Revenue Service. Much of the ServiceÆs scrutiny involves Internal Revenue Code Section 197 ("Section 197"), which present...
Eric A Thornton
Willamette Insights (6,398 words)
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| 14 | 10/25/2001 | BVResearch |
Valuation Case Update
Click here to download the PDF(790k) of the presentation.
Robert P Oliver
Presentations
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| 17 | 3/25/2009 | BVResearch |
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition with Astleford v. Commissioner and table of all court case abstracts.
Articles
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| 17 | 12/31/2008 | BVResearch |
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder
Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder By John W. Prokey, Esq. A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketability September...
John W Prokey
Presentations (28,364 words)
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| 17 | 2/1/2008 | BVResearch |
INTELLECTUAL PROPERTY MANAGEMENT INFORMATION CONSIDERATIONS
Authored by: Katherine A. Gilbert and Robert P. Schweihs Published in the Winter 2008 Issue of Insights by Willamette Management & Associates...
Willamette Insights (8,874 words)
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| 20 | 5/19/2009 | BVResearch |
Healthcare Valuation (Part 1 of 3)
Healthcare Valuation (Part 1 of 3) Teleconference Handbook January 30, 2009 Moderator: Mark Dietrich, CPA, ABV Panelists: Alan Simons, CPA/ABV, CFF, CMPE, DABFA, Jim Pinna, J.D., and Todd Sorensen, MBA...
Teleconference Transcripts (21,463 words)
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