Here’s what you’ll see:
- New Book Is Major Advance in Thinking About S Corp Taxes and Value (BVR Editor). Research shows that shareholder-level taxes affect a firm’s value, which refutes the position of the IRS and Tax Court, according to authors Nancy Fannon (Meyers, Harrison and Pia LLC) and Keith Sellers (University of Denver).
- Think Like a Potential Investor to Do an Exit Plan Valuation (Z. Christopher Mercer, ASA, CFA, ABAR). How to help advise business owners to transition out of their firms at the highest possible value.
- Employee Stock Options: What Valuation Analysts Should Know (Yingping Huang, Brett King, Keith Sellers, CPA/ABV, CVA, Ph.D.). An analysis of specific attributes of ESOs that complicate the valuation process.
- Rules of Thumb and Prior Transactions of Company Stock (Heidi Walker, ASA, CPA, ABV). An example of applying valuation rules of thumb using industry data from the Business Reference Guide.
- Alternative Methods of Purchase Price Determination in Buy-Sell Agreements (Brian Burns, CPA/ABV/CFF, ASA, Chris Mitchell, CPA/ABV/CFF). An examination of how to determine purchase price, which includes a new survey of attorneys and how they draft these provisions.
- 20 Ideas to Help Make Your IRS Dealings Go Smoother (Michael Gregory, ASA, CVA). Former IRS manager in valuation area gives some time-tested ideas that valuation practitioners are using in the field.
To read these articles—as well as digests of the latest court cases—see the April issue of Business Valuation Update (subscription required).
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