| 1 | 11/1/2002 | BVResearch |
Hackl: Gift of LLC Units Does Not Qualify for Annual Tax Exclusion
In 1995 and 1996, Albert J. Hackl Sr. and Christine M. Hackl (husband and wife taxpayers) each made gifts to their adult children, their childrenÆs spouses, and grandchildren. The gifts were membership units (i.e., ownership shares) in Treeco, LLC, an I...
Paul Carlin
Willamette Insights (2,308 words)
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| 2 | 4/6/2001 | BVResearch |
Family Limited Partnerships (Houren)
FAMILY LIMITED PARTNERSHIPS by Jay Houren I. INTRODUCTION The goal of creating a family limited partnership is to allow for ease of administration and centralization of control of vari...
Jay Houren
Articles (43,180 words)
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| 2 | 5/5/1997 | BVResearch |
The Art of Making Uncle Sam Your Assignee Instead of Your Senior Partner: The Use of Family Partnerships in Estate Planning(s)
THE ART OF MAKING UNCLE SAM YOUR ASSIGNEE INSTEAD OF YOUR SENIOR PARTNER: THE USE OF FAMILY PARTNERSHIPS IN ESTATE PLANNING(c) By S. Stacy Eastland I. SYNOPSIS OF OUTLINE The primary purpose of...
Stacy S Eastland
Articles (70,992 words)
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| 4 | 6/1/2002 | BVResearch |
Hackl v. Commisioner: A Valuation Practitioner's Perspective
The Tax Court's decision in Albert J. and Christine M. Hackl v. Commissioner (1) has provoked a lively discussion about how to achieve discounts to net asset value and still qualify for the annual exclusion. We challenge the notion that obtaining deep dis...
Mercer Capital’s Value Matters (1,536 words)
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| 5 | 1/3/2008 | BVResearch |
Fighting Legal Pitfalls with Family Limited Partnerships:A Practical Guide for Forming,Operating, and Defending FLPs
Teleconference Presentation and Transcript February 22, 2007 Moderator: Stephanie Loomis-Price, Associate at Baker Botts, LLP Speakers: Paige Ben-Yaacov, Associate at Baker Botts, LLP Garry Marshall, Managing Director of Howard Frazier Barke...
Teleconference Transcripts (16,789 words)
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| 6 | 10/25/2001 | BVResearch |
Effective Entity-Based Valuation Planning in Light of New Tax Law
Click here to download the PDF(3.1Mb) of the presentation.
Owen G Fiore
Presentations
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| 7 | 9/28/2000 | BVResearch |
FLP Settlement Discount Study
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Michael Eggers
Articles
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| 8 | 8/2/2010 | BVResearch |
Valuing Tiered Partnership Structures
Valuing Tiered Partnership Structures Webinar Handbook May 27, 2010 Presenters: William H. Frazier ASA John Porter Esq. Please note: This Handbook does not qualify for self study CPE credits. Copyright © 2010 Business Valuation Resources, LLC (BVR...
Teleconference Transcripts (15,320 words)
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| 8 | 2/1/2009 | BVResearch |
Size Premia in the Canadian Equity Market
One of the most remarkable discoveries of empirical capital market research is that of a relationship between firm size and equity return. Many studies have shown that risk-adjusted equity returns of public firms are higher for small firms than for...
Klemens Wilhelm
CICBV Publications (6,169 words)
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| 8 | 6/22/2000 | BVResearch |
1997 AICPA National Conference -- Divorce Taxation Update
Divorce Taxation Update By: David A. Rooney, CPA Presented at the AICPA National Conference on Business Valuation November 18, 1997 Copyright © 1997, RP&W Publishing, LLC All Rights...
David A Rooney
Presentations
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| 11 | 6/27/1997 | BVResearch |
How Should Trust & Estate Lawyers Respond To The IRS Attack On Certain FLP-Based Transfer Tax Valuation Discounts
How Should Trust & Estate Lawyers Respond To The IRS Attack On Certain FLP-Based Transfer Tax Valuation Discounts Prepared for Discussion During ACTEC Chicago Summer Meeting, June 27-29, 1997...
Owen G Fiore
Presentations (1,798 words)
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| 12 | 3/20/2006 | BVResearch |
Hot Issues on FLPs/LLCs: Reality, Recognition, & Valuation
October 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Owen Fiore, George Hawkins, and Curtis Kimball...
Teleconference Transcripts (14,792 words)
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| 13 | 3/20/2006 | BVResearch |
Succession Planning for the Private Business
December 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Larry Cook, Stuart Kessler, and Brian Whitlock...
Brian Whitlock, Larry R Cook, Shannon P Pratt, Stuart Kessler
Teleconference Transcripts (14,177 words)
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| 13 | 6/1/1996 | BVResearch |
FLPs/LLCs: Ideal Wealth Preservation Vehicles
FLPsLLCs: IDEAL WEALTH PRESERVATION VEHICLES By: Owen G. Fiore, JD, CPA California State Bar Certified Specialist in Taxation, June, 1996 Management & Equity Succession and the Confiscator...
Owen G Fiore
Articles (3,592 words)
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| 15 | 7/20/2009 | BVResearch |
Lost Profits Damages: Lessons Learned from 10 Years of Motions to Exclude Financial Experts
Lost Profi ts Damages: Lessons Learned from 10 Years of Motions to Exclude Financial Experts Teleconference Handbook March 5, 2009 Panelists: Nancy Fannon, ASA, CPA/ABV, MCBA and Jonathan Dunitz, Esq. Please note: This Handbook does not qualify fo...
Teleconference Transcripts (24,242 words)
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| 15 | 5/1/2009 | BVResearch |
REGULATORY ISSUES RELATED TO TAX-EXEMPT HEALTH CARE ORGANIZATION VALUATIONS
Valuation analysts are often called on to perform fair market value appraisals related to health care organizations. This is particularly the case when a tax-exempt entity is entering into a transaction with a for-profit entity. And, such transactions cou...
Willamette Insights (9,675 words)
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| 15 | 3/21/2006 | BVResearch |
Shielding Your FLPs and FLLCs Against IRS Attack
June 1, 2005 Teleconference Transcript; Panel: George Hawkins (Moderator), Spencer Jeffries, Bruce Johnson, and Stephanie Loomis-Price...
Teleconference Transcripts (17,453 words)
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| 15 | 7/15/2003 | BVResearch |
Valuing Oil and Gas Properties As (If They Were) Closely Held Corporations
The appraisal of oil and gas mineral interests is a specialty that is comprised of about 75% engineering knowledge and experience, 20% business valuation expertise and 5% prophecy. Within the working petroleum industry, there is little real appraisal know...
Richard J Miller
CICBV Publications (14,396 words)
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| 15 | 11/1/2001 | BVResearch |
Valuation Issues and Wealth Planning Under the New Tax Law
The provisions of the Economic Growth and Tax Reconciliation Act of 2001 (ôthe Actö) provide a number of new challenges and opportunities that will further clientsÆ wealth planning objectives through 2011, including the application of valua-tion strateg...
Curtis Kimball
Willamette Insights (1,244 words)
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| 15 | 12/1/1999 | BVResearch |
The Year of the Lion
Definitive Family Limited Partnership Cases Decided in Year 2000 by the United States Tax Court Important decisions of the United States Court, beginning with Kerr in December of 1999 and end...
Larry Gibbs, Mark A Schwartzman
Articles (14,335 words)
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