Here’s what you’ll see in the May 2014 issue of Business Valuation Update:

• Three-Step Analysis to Manage the ‘Noise’ in IP Royalty Rate Data (BVR Editor). Systematic approach to determine a supportable royalty rate when faced with many divergent data points.

• Essential Advice for Expert Witnesses From ASA Conference (BVR Editor). Takeaways from a two-day ASA seminar conducted by James J. Mangraviti (SEAK Inc.).

• Using Monte Carlo Simulation as a Supplement to the Single Period Capitalization Method (Scott M. DeMarco, CBA, CVA, CDFA, CPVA). Monte Carlo simulation provides supplemental statistical information about the SPCM results that may be useful to valuators, clients, triers of fact, and other stakeholders in the valuation.

• Innovative Way for CPA Valuators to Crack the ESOP Market (Brian D. Bornino, CFA, CPA/ABV, CBA).  CPA valuators can serve as financial advisors to their firm’s accounting clients that may be considering an ESOP.

To read these articles—plus a digest of the latest court cases—see the May issue of Business Valuation Update (subscription required).