Here’s what you’ll see:

• “Exclusive Survey Reveals BV Research Sources of Choice” (BVR Editor). Preliminary results from BVR’s Firm Economics Survey conducted during June and July of this year. Experts indicated their preferences for sources of transaction data, risk premiums, discounts (marketability, control, and liquidity), guideline public company analyses, compensation, valuation-related case law, and other information required to support a valuation.

• “Groundswell Builds as IRC Sec. 2704 Regs Sink In” (BVR Editor). Continuing coverage of the controversial proposed regs for estate tax valuations.

• “IRS Reasonable Compensation Job Aid: Healthcare Perspective” (Mark O. Dietrich). The first significant published view on the issue of reasonable compensation from the IRS is examined from the perspective of the healthcare industry.

• “Coping With the Challenges of Valuing a Cannabis-Related Firm” (BVR Editor). Jim Marty and Ron Seigneur, both of whom are valuation practitioners in Colorado (one of the first states to legalize adult recreational cannabis), share their insights.

• “Pitfalls for Expert Witnesses Doing a Valuation Report Review” (BVR Editor). Tips from one of the highlights of the recent ASA Advanced Business Valuation Conference in Florida. It shows how skilled opposing counsel can put even the most experienced valuation expert on the hot seat.

The issue also includes:

• Regular features: “BV News At-a-Glance,” “Ask the Experts,” “Tip of the Month.”

• BV data spotlight: Pratt’s Stats MVIC/EBITDA Trends, ktMINE Royalty Rate Data, Economic Outlook for the Month, and Cost of Capital Center.

• BVLaw Case Update: The latest court cases that involve business valuation issues.

To stay current on business valuation, see the November issue of Business Valuation Update.