Here’s what you’ll see:

• S Corp Valuation, DLOM Rulings Highlight NYSSCPA BV Conference (BVR editor). Tips and advice on hot topics that include PTE valuations, commercial damages, fair value, business divorce, marital dissolution, fairness opinions, and expert testimony. Also, a New York judge gives some unique insights. The New York State Society of CPAs sponsored this event.

• The Double-Dip Concept Is Often a Misconception (Robert W. Levis, CPA/ABV, ASA). In the context of divorce, the “double-dip” concept is, in many cases, a delusion. Where valuators see a double-dip, it may not really exist.

• BVU Profiles: An Interview With Pablo Fernandez. A widely published author who conducts a regular survey of global market risk premiums and risk-free rates, Fernandez created a stir in the business valuation community with his paper, “CAPM: An Absurd Model.” He speaks candidly to Michael Crain, DBA, CPA/ABV, ASA, CFA, CFE (Financial Valuation Group).

• 20 Questions to Ask When Doing Due Diligence for an IP Valuation (BVR editor). Thomas Wolfrum (Wolfrum Family Law) advises how to probe for information when valuing sometimes elusive intellectual property, such as patents, trademarks, copyrights, and trade secrets.

• Checklist of Special Information to Request for the Valuation of a Law Firm (BVR Editor). Ronald Seigneur, CPA/ABV, ASA, CVA, CFF, CGMA (Seigneur Gustafson LLP), offers up a handy listing of very specific items to ask for when collecting data from a law firm you’re valuing.

• New Features: Ask the Experts and Tip of the Month. Valuation experts answer puzzling questions and give some practical advice on a wide variety of topics.

To read these articles—as well as digests of the latest court cases—see the July issue of Business Valuation Update (subscription required).