The spring 2012 edition of Insights, the quarterly publication by Willamette Management Associates, focuses on income taxes and valuation. Over a dozen articles address topics such as:

• Overcoming obstacles in the intellectual property transfer price analysis;
• Issues that arise in the C corp-to-S corp conversion;
• Sale of the closely held business and the ownership of intangibles;
• Reasonable compensation analysis (and data sources) for C corps and S corps; and
• Valuation aspects of the “Balance Sheet Test” in bankruptcy.

In addition, Willamette has just posted online the entire Winter 2012 Insights, with its special focus on valuation in property tax valuation practices.