By far the most popular free download from BVR this past year was the IRS’s DLOM Job Aid, followed by another tax-centered topic, a copy of the Tax Court’s Gallagher decision (see table below). Recent updates to the Goodwill Hunting Guide illustrate the continuing interest in this complicated topic, as does number six on the list, on factors influencing personal goodwill allocations in selected case law. For the complete, current list of complimentary resources, visit the BVRfree downloads page.
This year, look for future updates to perennial favorites, such as new excerpts from Mergerstat and transactional databases as well as just-published downloads on IRS and tax-related topics, such as the long-anticipated revised FLP appeals guidelines and any guidance on qualified appraisals/appraisers. We’ll continue to offer the latest “landmark” valuation cases as well as regulatory and industry overviews. If there’s any particular download that you’d like to see in 2012, please email the BVWire editor.
|Discount for Lack of Marketability Job Aid for IRS Valuation Professionals||
|Estate of Gallagher v. Commissioner, T.C. Memo. 2011-148 (June 28, 2011)||
|Goodwill Hunting in Divorce||
|The Generous Helping of Company-Specific Risk That May Already Be Included in Your Size Premium||
|Economic Outlook Update Monthly - December 2010||
|Examples of Factors Implementing Personal Goodwill in Cases||
|How Much Is Your Business Worth - According to Inc. and BVR||
|Duff & Phelps Risk Premium Calculator - Cost of Equity Estimates||
|Excerpts from 2011 Mergerstat Review||
|Control Premiums: Application & Analysis Special Report Excerpt||