We’ve just posted numerous new articles from Insights, the esteemed valuation quarterly published by Willamette Management Associates and provided exclusively to subscribers of BVResearch at BVResources. The new content includes special-focus articles on ESOP-related valuations, feasibility analyses, fairness opinions, and more, by noted Willamette experts Robert Reilly, Charles Wilhoite, and a dozen other business appraisers and attorneys. With this addition, the continually updated BVResearch now boasts over 500 articles from Insights, plus a fully searchable database (by expert, topic, or specific term) of the most current valuation resources and authorities. Recent additions include:

• A Rate/Flow Model: An Alternative Approach to Determining Active/Passive Appreciation in Marital Dissolutions by Z. Christopher Mercer
• Current Topics in Bank Valuation: Reflections on Industry Trends and Emerging Financial Reporting Issues (2009 teleconference transcript)
• Business Valuation Conference Summit on Lack of Marketability Power Point Presentation, by Ashok B. Abbott
• Built-in Capital Gains Discount: Estate of Jelke v. Commissioner by John W. Porter, Esq.
• Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder by John W. Prokey, Esq.