| 1 | 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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| 2 | 1/24/2000 | BVResearch |
Marital Dissolution Case Summary by state
Marital dissolution valuation cases by state Updated January 24, 2000 Alaska Bousquet v. Bousquet , 731 P.2d 1211 (Alaska 1987). In determining fair market value, appraiser factored in "eco...
Becky Petig
Articles (19,657 words)
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| 3 | 1/16/2007 | BVResearch |
Fair Value in Dissenting and Oppressed Shareholder Matters: How to Avoid Minefields
In this paper we will address theory and application of fair value in judicial matters regarding shareholders who dissent from a corporate action and those who avail themselves of the buy-out provision in dissolution statutes under situations of deadlock...
Jay E Fishman
Presentations (18,076 words)
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| 4 | 9/1/2006 | BVResearch |
Not All Classes of Equity Were Created Equal
IRS Section 409A requires that companies issuing stock options (or stock appreciation rights) determine the fair market value of the underlying shares at each grant date. Compliance with Section 409A may be particularly troublesome for start-up companies...
Mercer Capital’s Value Matters (1,203 words)
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| 5 | 8/1/2008 | BVResearch |
CAPM AND CAPITALIZATION RATE ISSUES IN AD VALOREM TAX UNIT VALUATIONS
Authored by: Kevin M. Zanni Published in the Summer 2008 Issue of Insights by Willamette Management & Associates...
Willamette Insights (3,479 words)
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| 6 | 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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| 7 | 5/1/2003 | BVResearch |
Business Valuation Discount Related to the Built-In Gains (BIG) Tax Liability
ence to (1) the current value of all its assets (both tangible andThe valuation of the stock of a closely held business is an inte-intangible) less (2) the current value of all of its liabilities (bothgral component of the formation, financing, contribu...
Robert F Reilly, Susan Gould
Willamette Insights (4,596 words)
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| 8 | 5/19/2009 | BVResearch |
Employee Stock Ownership Plans: Legal, Business & Governmental Strategies
Employee Stock Ownership Plans: Legal, Business & Governmental Strategies Teleconference Handbook February 19, 2009 Panelists: Nancy Fannon, ASA, CPA/ABV, MCBA and Jonathan Dunitz, Esq.
Teleconference Transcripts (18,559 words)
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| 9 | 3/12/2009 | BVResearch |
The Smythe Family Partnership Valuation Report July 30, 2006
Valuation Reports
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| 10 | 3/20/2006 | BVResearch |
Cost of Capital: How to Use Ibbotson Data And Other Controversial Issues
November 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Roger Grabowski, Doug Lamdin, Alina Niculita, and Ron Seigneur...
Teleconference Transcripts (14,295 words)
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| 10 | 2/1/2006 | BVResearch |
The 'BIG' Tax Discount in Asset-Based Business/Stock Valuations for Estate Planning/Estate Tax Purposes
tion by reference to (1) the current value of all its assets When the stock of a closely held business is an asset in (both tangible and intangible) less (2) the current value the deceased's estate, the valuation of the business/stock of all of its li...
James Rabe
Willamette Insights (3,992 words)
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| 10 | 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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| 13 | 12/31/2008 | BVResearch |
An Introduction to the QMDM: An Income Approach to Determining Marketability Discounts
An Introduction to the QMDM: An Income Approach to Determining Marketability Discounts By Z. Christopher Mercer, ASA, CFA A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketa...
Christopher Z Mercer
Presentations (51,500 words)
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| 14 | 2/4/2003 | BVResearch |
Guideline Public Company Method: Control or Minority? Control Position
Click here to download the PDF version of this presentation. Guideline Public Company Method Control or Minority? Control Position By Gary R Trugman CPA/ABV, MCBA...
Gary R Trugman
Articles (7,043 words)
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| 15 | 11/1/2008 | BVResearch |
A ROADMAP TO CROSS-EXAMINING A VALUATION EXPERT IN FAMILY LAW LITIGATION
The effective cross-examination of a valuation expert requires an understanding of the entire valuation process, from the qualifications of the valuation analyst through the selection of the valuation approaches and methods. The family law attorney should...
Willamette Insights (1,850 words)
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| 15 | 2/1/2007 | BVResearch |
ESOARS to Offer Market Pricing of Employee Stock Options?
On January 25, the SEC sent out a letter generally approving the design of a new derivative security developed by Zions Bancorp called ESOARS (Employee Stock Option Appreciation Rights Securities) that could effectively create a market pricing mechanism f...
Mercer Capital’s Value Matters (1,879 words)
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| 17 | 11/1/2006 | BVResearch |
The Valuation Aspects of the Section 409A Rules Regarding the Taxation of Executive Deferred Compensation
Internal Revenue Code Section 409Aùand the currently proposed regulations under Section 409Aùimpose new rules for the taxation of executive deferred compensation. This discussion will summarize the application of Section 409A to equity-based executive c...
Timothy Meinhart, Robert F Reilly
Willamette Insights (2,033 words)
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| 17 | 11/1/2003 | BVResearch |
The Treatment of the Built-In Capital Gains Tax Liability
A valuation analyst should consider many different issues when performing a valuation of a closely held company for gift or estate tax purposes. One issue that has gained both notoriety and importance among valuation practitioners is the question of how...
Paul Carlin
Willamette Insights (2,295 words)
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| 19 | 5/1/2009 | BVResearch |
EMPLOYEE TAX BASIS CONSIDERATIONS RELATED TO EMPLOYER CORPORATION STOCK DISTRIBUTIONS
When an ESOP employee/participant receives a stock distribution of employer corporation stock, the employee has to keep track of (1) the stock’s fair market value per share, (2) the stock’s tax basis per share, and (3) the total amount of net unrealized a...
Willamette Insights (2,412 words)
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| 19 | 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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