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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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U.S. District Court Decides Some Issues for Government and Some for Defendants But Very Little in Damages in an ERISA ESOP Case
In this ESOP ERISA case, the government (plaintiffs) (Secretary of Labor) alleged claims against the defendants, Robert N. Preston and TPP Holdings Inc. (and nominally against its ESOP) for: (1) breach of fiduciary duties; (2) engaging in prohibited transactions; and (3) co-liability of defendants. In a lengthy opinion, the court determined that the defendants did breach fiduciary duties and did engage in prohibited transactions. It further decided that there was no co-liability among the defendants, but it did not allow an offset of payments on debt of TPP Preston personally made. In determining FMV, the court did not allow a minority interest discount. In so doing, the resulting damages determined were minimal.
Valuing Professional Practices and Licenses
Valuing Professional Practices and Licenses , 3 rd Edition , Aspen Law & Business, 7201 Mckinney Circle, Frederick, MD 21701, (800) 234-1660, $146.00 plus S&H Aspen Law and Business , a d ...
Valuing Professional Practices and Licenses, 3rd Edition, Aspen Law & Business, 7201 Mckinney Circle, Frederick, MD 21701, (800) 234-1660, $146.00 plus S&H
Aspen Law and Business , a division of Aspen Publishers, Inc., introduces the third edition of Valuing Professional Practices and Licenses . This publication is a compilation of several noted a ...
Valuing Professional Practices and Licenses: A Guide for the Matrimonial Practitioner (1998)
n Valuing Professional Practices and Licenses: A Guide for the Matrimonial Practitioner (1998), Brown, Ronald L., Editor Aspen Law and Business, 7201 McKinney Circle, Frederick, MD 21701, (8 ...
Salary information: Look here!
Abbott, Langer & Associates, Inc’s Web site provides a wealth of knowledge on salary and benefits by broad industry categories.
New tax deduction may increase firm value
American Jobs Creation Act of 2004 Positively Impacts Company Value ...
New book by Chris Mercer solves the puzzle of the Integrated Theory of Business Valuation
This hot-off-the press book authored by Chris Mercer is an extremely valuable addition to the valuation field and a must for every business valuation library.
The Impact of 80 Billion Dollars and 87,000 Additional IRS Employees on BV
It has been announced that the IRS will be receiving $80 billion dollars and will be adding 87,000 employees over the next 10 years. Mike takes a look at the IRS strategic plan, and public information available from the Treasury Department and IRS, and shares with you his insights of what this may mean overall and with a specific look in more detail at the IRS Engineering Program where the business valuers are located. Implications ...
What Business Valuators Need to Know When Preparing a DLOM for the IRS
In September 2009, the Internal Revenue Service (IRS) published "Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals." This document, "Developed by Engineering/Valuation Program DLOM Team," provides guidance for IRS agents and engineers on areas of application and analysis of common methods of determining discounts for lack of marketability (DLOM) as well as the data that go into these determinations. In "What Business Valuators Need to Know When Preparing a DLOM for the IRS ...
Actuarial Methods, Survivor Curves, and Customer Remaining Useful Life Estimation
The individual customer accounts associated with customer relationship intangible assets represent a grouped population where the application of mathematical techniques can be used to describe customer population life expectancy. Statistical methods founded in actuarial science and reliability engineering recognize the retirement and life expectancy dispersion inherent in customer populations when estimating population life characteristics. Statistical techniques that measure customer retirement behavior are useful in portraying customer population life expectancy, while recognizing the specific variability of ...
Landmark ESOP Ruling: Inside the Walsh v. Bowers Case with the DOL
Join experts Ken Pia and Ian Rusk for a deep dive into the recent ESOP case decision involving the Department of Labor, a Hawaii-based ESOP company (Bowers & Kubota), the ESOP’s trustee, and selling shareholders. Many key valuation issues and standards were addressed through expert testimony and later in the district court’s decision. The expert witnesses for the defense will walk the participants through each phase of the case through the trial and court’s decision.
Using On-Site Interviews to Uncover What Really Matters
Using On-Site Interviews to Uncover What Really Matters Using On-Site Interviews to Uncover What Really Matters Teleconference Handbook September 30, 2009 Panelists: Warren D. Miller, CFA, ASA, CMA, CPA Russell Hudson, D.M.A., C.P.M. Please not ...
Valuing Professional Practices
In a service-based economy, it can be difficult to place a value on a company whose product is intangible and whose workforce is possibly its only asset. Despite their ubiquity, these businesses carry enough issues relating to goodwill and key-person value to make their valuations a challenge for even the most experienced appraiser. In this webinar, expert appraiser Kevin Yeanoplos joins BVR to discuss the numerous valuation challenges inherent in valuing professional practices and how ...
Valuing Construction Companies
If two truths are to hold for the construction industry at this time, they are these: It is an expansive, diverse, and multifaceted collection of firms and individuals, and, following a so-called "housing bubble," it has seen better days. From electricians and plumbers to general contractors and excavators, knowing how to approach this industry with reason and judgment can mean a world of difference in the defensibility of your conclusion of value—particularly in this time ...
The Application of Professional Judgment in a Data-Driven World
In the 36 years since the first edition of Shannon Pratt’s Valuing a Business was published, we have seen a proliferation of data, tools, and techniques for business valuation. Some of these have been incredibly useful, leading to more reliable valuations and ushering in a new era of “evidence-based business valuation.” However, this proliferation has made it difficult for appraisers to keep up-to-date on the latest developments in the field. There are also concerns that ...
Valuation and Technology: A Panel Discussion (Keynote Quarterly)
What does the future of valuation look like? In partnership with the North California Chapter of the ASA, a panel of experts has been put together to answer this question. Lorenzo Carver, Greg Endicott, Joseph French, Bharat Kanodia, Steven Liu, and Adam Manson each bring a unique perspective and background in the overlap between technology and valuation. See examples of how technology is transforming valuation practices today and learn what technology you need to start ...
Valuing Professional Practices
Valuing Professional Practices Teleconference Handbook April 2, 2009 Moderator: Stuart Weiss, CPA/ABV, MBA Panelists: Kevin Yeanoplos, CPA/ABV, ASA, amd Ron Seigneur, MBA, CPA/ABV/CFF, CVA Please note: This Handbook does not qualify for self study ...
SFAS 157
Teleconference Presentation January 11, 2007 Moderator: Al King, Vice Chairman and a Director of Marshall & Stevens Speakers: Matt Crow, Senior Vice President of Mercer Capital Jim Travis, Group Managing Partner of Plante & Moran ...
Down-to-Earth Considerations for Appraising Private Space Commercialization Companies
Since the inauguration of the International Space Station in 2000, and accelerated with the termination of the Space Shuttle program in 2011, the private sector has been given an unprecedented opportunity to lead the commercialization of space. From satellite launch and operation to cargo deliveries to the International Space Station, space tourism, mineral prospecting, and colonization, the commercialization of space is capturing the imaginations of entrepreneurs and the attention of investors. Though a relatively small ...
Masterclass in Normalizing Compensation
Three nationally known experts will explain how to determine reasonable compensation amounts. The principal author of the Job Aid, Mike Gregory, will explain the “IRS Job Aid on Reasonable Compensation” and share case studies with many tips and traps. One of the foremost national experts on reasonable compensation, Stephen Kirkland, will share insights and sources to help determine reasonable compensation for your clients. Paul Hamann will show how easy it is to use RCReports to ...
Valuing Sole Proprietorships
Sole proprietorships often feature a unique blend of familiar valuation challenges, combining a very small business valuation with enigmatic considerations of key-person discounts and personal goodwill allocations, among others. In Valuing Sole Proprietorships, BV hall of famer Ron Seigneur and Brenda Clarke discuss how these all too familiar businesses can create some of the most perilous valuation assignments and what appraisers can do to overcome the obstacles they pose.
Determining Reasonable Compensation + an RCReports Case Study
This session explains the accepted methodologies for normalizing owner compensation in business valuations. The cost, market, and income approaches will be explained with examples. Demonstrations of RCReports software will show how to obtain compensation data for each approach. Practical tips and recommendations for improving efficiencies, documenting analyses, and avoiding common mistakes will also be provided.
How to Measure Anything: Keynote Quarterly
Measurement is a key concept in valuation, but many business components are inherently difficult to measure. Join Doug Hubbard, the author of one of the best-selling business statistics books of all time, How to Measure Anything: Finding the Value of Intangibles in Business, for this must-attend webinar. He will explain why nothing that matters to you or your organization is truly immeasurable. In addition, he will cover three reasons why anything was ever believed to ...
Tax Issues Arising in Valuations
Tax Issues Arising in Valuations Webinar Handbook July 26, 2015 Presenters: Patrice Radogna (Valuation Research Corporation) and Heather Tullar (Valuation Research Corporation) Please note: This Handbook does not qualify for self study CPE credits.
Tax Issues Arising in Valuations
Many business appraisers prepare opinions of value and corresponding reports for gift and estate tax filings. Tax issues surrounding applicable tax rates, corporate structure, and specific interest factors (control vs. minority, type of security) provide fertile ground for assumptions that may be subject to attack in valuations that may have material impacts on the concluded value. This webinar offers practical, hands-on advice for the gift and estate valuation professional encountering these issues.