Business Valuation Update

In the July 2024 issue:
  • Two BV Trends That Have Alarmed BVR’s ‘Power Panel’
  • SCOTUS Decides Valuation of Corporate-Owned Life Insurance, Roger Grabowski 
  • Try These Visuals When Selling Business Valuation Services
  • Retain Professional Judgment in Your Cost of Equity Estimates
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Welcome to Business Valuation Update
The Business Valuation Update (BVU) has been the voice of the valuation profession since its inception in 1995. Each monthly issue includes new thinking from leading professionals, detailed reports from valuation conferences, analysis of new business valuation approaches, coverage of “landmark” legal cases in key business valuation issues, regulatory and standards updates, and much more!  Learn more and subscribe >>
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IRS publishes final regulations for "adequate disclosure" of gifts

Responding to proposed gift tax regulation comments, on Dec. 3, 1999, the Internal Revenue Service published final regulations for the Adequate Disclosure of Gifts (64 Federal Register 67767). The ...

Experts Size Up Controversial IRS Estate Valuation Regs

Valuation experts were anxiously awaiting the proposed IRC Section 2704 regulations designed to crack down on estate valuation discounts. Now that they have been released, they have triggered strong reactions from the valuation community, the legal profes ...

IRS adequate disclosure final regulations respond to extensive comments

On Dec. 22, 1998, the IRS published proposed regulations regarding adequate disclosure of gifts on gift tax returns. Extensive written comments responding to the Federal Register notice were receive ...

Strong Pushback of Sec. 2704 Regs at IRS Hearing

An unprecedented number of speakers testified at the December 1 IRS hearing to fight the controversial proposed Section 2704 regulations. The regs, designed to curb estate valuation discounts for minority interests, are so broad and convoluted that they s ...

Groundswell Builds as IRC Sec. 2704 Regs Sink In

A great deal has been written and said about the proposed IRC Section 2704 regulations that attack estate valuation discounts. This article distills some of the interpretations down into several main points that will likely end up to be the thrust of writ ...

BV News At-a-Glance

A monthly roundup of key developments of interest to business valuation experts.

BV News At-a-Glance

A monthly roundup of key developments of interest to business valuation experts.

What to Glean From the IRS Hiring Binge for BV Experts

The IRS needs to hire 31 business valuation experts, and the job announcement provides an interesting perspective as to the valuation issues that are on the agency’s radar.

BV News At-a-Glance

A monthly roundup of key developments of interest to business valuation experts.

Social Media, Sec. 2704 Regs, New Fair Value Credential Highlight IACVA/SECBA Conference

The Southeast Chapter of Business Appraisers (SECBA) and the International Association of Consultants, Valuators and Analysts (IACVA) co-sponsored Business Valuation in an Upside Down World recently in Atlanta. Bill Hanlin (Hanlin Moss Yi, PS) and Bob Bra ...

BVU News and Trends October 2018

A monthly roundup of key developments of interest to business valuation experts.

BV News At-a-Glance

A monthly roundup of key developments of interest to business valuation experts.

Proposed Sec. 2704 Regs Fly in the Face of BV Theory and Tax Law

For many years, the Internal Revenue Service has argued that business valuation adjustments when applied to family-controlled entities are utilized merely to reduce the gifted or inherited asset. Valuation experts, accountants, and attorneys contend that ...

Continuing IRS attacks on reality of pass-through entities

This article pulls together court cases, Field Service Advice (FSAs) and Technical Advice Memoranda (TAMs) that show the courts' and the IRS's positions on the valuations of interests in pass-through ...

Section 2703 & buy-sell agreements—Appraisers and attorneys need to work together

The author discusses three separate and independent tests for buy-sell agreements as mandated by the IRC Section 2703.

What to Know From the 2023 ASA International Conference

A recap of several sessions on topics that include the main takeaway from the keynote, use of data amid uncertainty, divorce engagements, SAFE investments, the three-stage DCF, IRS targets, ESG issues, and more.

BV News and Trends January 2024

A monthly roundup of key developments of interest to business valuation experts.

BV News and Trends October 2021

A monthly roundup of key developments of interest to business valuation experts.

BV News and Trends September 2022

A monthly roundup of key developments of interest to business valuation experts.

Update on DLOM, Fair Value, PTEs at NYSSCPA BV Confab

The 2017 conference season has started! BVR attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) in New York City. As usual, it covered some of the profession’s hottest topics. Committee chair Jeffrey Gibralter ...

Business Valuation Year in Review 2016

It was an eventful year for the business valuation profession in 2016, both from a U.S. and global perspective. Here is a wrap-up of some of the more notable developments, some of which set the stage for 2017 and beyond.

BVU News and Trends March 2019

A monthly roundup of key developments of interest to business valuation experts.

Business Valuation Year in Review 2017

It was another eventful year for the business valuation profession, and here’s a wrap-up of notable developments of 2017.

Gems From the ASA Advanced BV Conference in New York City

Notable sessions at the American Society of Appraisers 2019 Advanced BV Conference included a panel that included a state supreme court judge who answered questions very candidly, tips from IRS representatives, several sessions on the size effect, and more.

Valuation Impact of Corporate-Owned Life Insurance on SCOTUS’ Agenda

The goal of this paper is to inform readers about a valuation issue that is the subject of a petition put before the United States Supreme Court to resolve a circuit split. The issue is how does corporate-owned life insurance designed to fund the redemption of a deceased shareholder’s stock impact the fair market value of the subject company and the value of the decedent’s gross estate. The author examines the applicable U.S. Tax Court, district court, and two appellate decisions so the reader can understand the arguments made and the basis for the legal conclusions.

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