| 20 | 2/1/2009 | BVResearch |
Finance Theory and Loss Quantification Reality — Establishing a Discount Rate in a Litigation Context
In many loss quantification engagements, business valuators are required to quantify the difference between the cash flows that an injured party (a ôplaintiffö) may have realized ôbut forö the alleged wrongful actions of another party (a ôdefendantö)...
Farley Cohen, Prem Lobo
CICBV Publications (12,469 words)
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| 22 | 6/22/2010 | BVLaw |
Multipak Corp. v. Commissioner
Tax Court finds CEO compensation reasonable under the independent investor test when return on equity approaches 20%, but finds negative 15% return unacceptable, and adjusts compensation to result in 10% return.
United States Tax Court Federal Circuit US, Action: Federal Taxation
Full Text of Court Cases (7,350 words)
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| 22 | 7/1/2001 | BVResearch |
Developing Discount Rates in a Global Enviroment
Click here (1.4MB/pdf) for the formatted PDF version of the presentation. Establishing Discount Rates In A Global Environment ASA International Appraisal Conference Pittsburgh July 2001...
Presentations (8,032 words)
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| 24 | 6/9/2006 | BVResearch |
Top Controversies in Determining Cost of Capital
February 1, 2006 Teleconference Transcript; Panel: James Hitchner (Moderator), Katherine Morris, and Harold Martin...
Teleconference Transcripts (17,412 words)
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| 24 | 7/6/2001 | BVLaw |
Estate of True v. Commissioner
Click here (EstateofTruevCommissioner.pdf/550k) to download the full text of the court case in PDF format.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (79,337 words)
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| 26 | 8/14/2008 | BVResearch |
Measuring Risk
Measuring Risk Conference Handbook May 19, 2008 Panelists: Susan Mangiero, Ph.D., AVA, CFA, AIFA, FRM, President & CEO, Pension Governance, LLC Aswath Damodaran, Ph.D. Professor of Finance, Leonard N. Stern School of Business Robert T. Slee, CB...
Teleconference Transcripts (7,668 words)
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| 27 | 8/17/2006 | BVLaw |
Wechsler & Co. v. Commissioner of Internal Revenue
Court rejects reasonable compensation analysis for lack of reasonable comparables to broker/dealer in convertible securities...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (15,613 words)
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| 27 | 1/28/2004 | BVUpdate |
The 2003 Cost of Capital Workshop took place on June 20, 2003, at the University of Chicago’s Gleacher Center.
Special Report (2,023 words)
Business Valuation Update, January 2004
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| 29 | 7/10/2003 | BVLaw |
Brewer Quality Homes, Inc. v. Commissioner
Issue is the extent to which amounts that petitioner paid to shareholder-officer are deductible as reasonable compensation under section 162(a)(1).
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (15,849 words)
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| 30 | 7/28/1996 | BVUpdate |
On June 5 and 6 Ibbotson Associates held their first-ever Cost of Capital and Equity Risk Premium Conference (as distinguished from their Cost of Capital Workshop, described in the sidebar on page 4).
Shannon P Pratt
Special Report, Conference Coverage (1,266 words)
Business Valuation Update, July 1996
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| 31 | 3/12/2009 | BVResearch |
Newton Optical Supply, Inc. Sights & Sounds, Inc. & Vision, Inc. Valuation Report January 17, 2003
Valuation Reports
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| 32 | 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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| 32 | 1/3/2008 | BVResearch |
Quantification of Company-Specific Risk: Theory and Applications
Teleconference Presentation and Transcript March 8, 2007 Speakers: Peter Butler, Manager with Hooper Cornell Keith Pinkerton, Manager with Hooper Cornell...
Teleconference Transcripts (15,559 words)
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| 34 | 7/28/2010 | BVUpdate |
Each year, business appraisers use the Probability-Weighted Expected Return Method (PWERM) to value tens of billions of dollars worth of private company common stock and common stock options. PWERM is one of the three approaches set for by the AICPA’s P...
Jeff Hooke
Guest Article (2,242 words)
Business Valuation Update, July 2010
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| 34 | 8/1/2007 | BVResearch |
Estimating The Cost Of Capital: An Update From The Private Equity Perspective
Willamette Insights (2,435 words)
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| 36 | 9/25/2000 | BVLaw |
Renier v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (8,371 words)
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| 37 | 3/28/2008 | BVUpdate |
It has been eight years since Gross v. Commissioner thrust tax-affecting into the collective consciousness of the business appraisal community. In that decision (affirmed by the Sixth Circuit in 2001), the U.S. Tax Court declined to allow an income tax d...
Nancy J Fannon
Guest Article (3,006 words)
Business Valuation Update, March 2008
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| 38 | 8/18/2006 | BVLaw |
In re PNB Holding Co.
Delaware Chancery prefers traditional DCF analysis over market approaches to calculate fair value for merger price.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (23,792 words)
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| 39 | 2/1/2003 | BVResearch |
The Valuation of S Corporation Stock: The Equity Adjustment Multiple
Recently, there has been much controversy regarding the business valuation of Subchapter S closely held corporations in the legal, taxation, estate planning, and valuation communities. This controversy has arisen from several recent U.S. Tax Court decis...
Daniel Van Vleet
Willamette Insights (5,912 words)
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| 40 | 1/2/2008 | BVCatalog |
The 2008 edition, authored by Roger Grabowski and David King, offers even more defensible cost of capital measures, particularly for small target companies. D&P presents historical equity risk premiums (ERPs) and size premiums for 25 size ranked portfolios using 8 alternative measures of company...
Price: $175.00
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