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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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Normalizing Compensation for Closely Held Business Owners Using RCReports (Free Webinar)
Learn how to normalize compensation for owners of closely held businesses using the three IRS approaches outlined in the IRS Job Aid: Reasonable Compensation Job Aid for IRS Valuation Professionals using RCReports Software. Determining reasonable compensation for closely held SMBs is a straightforward process that relies on a basic understanding of the three different approaches for determining reasonable compensation and when and where they apply. Practitioners armed with this knowledge and the proper tools can ...
What Business Valuers Need to Know and What to Do if Audited by the IRS with 25 Golden Suggestions
The IRS has recently undertaken some major initiatives in business valuation. Many of these relate to estate and gift tax and examination functions in the “Small Business Self Employed” and the “Large Business and International” divisions associated with BV. Michael Gregory examines those initiatives and guides analysts through successful negotiations with the IRS. Subscribers will learn 25 “golden rules” to help in resolving issues with the IRS.
Valuing Oil and Gas Properties
Oil and gas production in North America has been growing rapidly over the past decade, helped, in part, by improved technologies for exploration and extraction. While long-ranging debates regarding environmental impacts have been a concern for regulators, it is clear that this rapid growth in oil and gas production is likely to continue, creating a ripple effect in both the economic and regulatory environments in which oil and gas companies operate. On October 4, BVR welcomes ...
How to Prepare a Discount for Lack of Marketability for the IRS
Join Michael Gregory, formerly of the IRS, to hear the most current thinking on discounts for lack of marketability. In this program, Gregory will offer his insights into the IRS Job Aid on Discount for Lack of Marketability that he championed while at the IRS. Take advantage of his firsthand knowledge and extensive experience in the private sector when addressing DLOM issues—particularly when they involve federal tax or technical issues. You won't want to miss ...
Private Equity Roll Up of Professional Practices Valuation Considerations
This webinar transcript focuses on private equity roll-up acquisitions of professional practices and the possible effect of these transactions on business valuation.
Application of the Cost Approach to Valuing Identifiable Intangible Assets
Join Robert Reilly and Nathan Novak for this engaging webinar on the common types of intangible assets, the most common reasons to value intangible assets, and the generally accepted intangible asset valuation approaches.With a focus on the cost approach methods to value intangible assets, particularly contributory intangible assets, this program will describe the specific procedures for quantifying each of the intangible asset cost component and for identifying and measuring each of the intangible asset obsolescence ...
Quantification of Company-Specific Risk: Theory and Applications
Teleconference Presentation and Transcript March 8, 2007 Speakers: Peter Butler, Manager with Hooper Cornell Keith Pinkerton, Manager with Hooper Cornell ...
Estate and Gift Tax, Business Valuation and the IRS—What’s Next and What you Need to Know
During this session Michael Gregory will discuss the impact on business valuation for estate and gift tax reporting purposes. Mike will explore the status of the IRS, what it intends to do, what it is likely to do, and the current stance on several technical issues. You'll also gain practical advice on how to avoid an IRS audit and recommendations for responding to an audit. You will hear real-world examples based on the experience of ...
Lost Profits in Trademark and Copyright Cases
Claims for damages on trademarked and copyrighted materials present numerous challenges for attorneys and financial experts. From defining the nature of the infringement on a protected idea, term, or phrase through assessing the damages and claiming a remedy to the infringement, the process involves not only a strong understanding of trademark and copyright protections, but also a solid grasp of the methods by which they are valued. In Part 4 of BVR's 2013 Online Symposium on ...
How the IRS Determines Reasonable Compensation and What You Should Do
In the most up-to-date commentary on reasonable compensation and the IRS, Mike Gregory, the original champion with the IRS on this issue, gives commentary on how to determine reasonable compensation for federal tax purposes. With fresh insight from developing his latest book, Business Valuations and the IRS, Five Books in One, Gregory will cover three IRS Job Aids including highlights of the Job Aid on Reasonable Compensation. He'll then critique each and offer valuable insights ...
BVLaw Case Update
Join Jim Alerding and Jim Ewart, veteran valuators, and Drew Soshnick, family law attorney and experienced valuation expert, for a discussion of some of the most consequential recent valuation and financial litigation decisions. The three experts will present and discuss this selection of state and federal cases. The analysis of these cases, which the experts hand-picked for their importance, will provide insight into current issues in the business valuation arena and discussion of not only ...
The State of IPR&D: Examining the AICPA Exposure Draft
The Nov. 18, 2011, release of "Assets Acquired to Be Used in Research and Development Activities" was first step in a long-awaited update to a practice aid initially issued in 2001. As the AICPA's Financial Reporting Executive Committee (FinREC), which oversees report-issuing IPR&D Task Force, states, "This guide addresses many new accounting and valuation issues that have emerged over the years." On February 9, task force member and valuation expert David Dufendach joins BVR to discuss ...
Finding and Analyzing Royalty Rates
By rejecting the previously accepted 25% "rule of thumb," Uniloc v. Microsoft has established a future where more stringent analysis and documentation will be paramount to creating a compelling argument in the calculation of patent infringement damages. With a new onus on appraisers to perform thorough and exhaustive due diligence in royalty rate calculations, third-party licensing agreements have become an even more important part of any damages analysis. For many practitioners, knowing where to find ...
Federal Tax Litigation, Expert Witnesses, and the IRS
Michael Gregory will address key rules for federal expert witnesses, valuation issues with the IRS, identify key recent BV federal cases, and introduce you to what to expect in 2022. This session will also share information you need from a business valuer that mediates, negotiates, and facilitates alternative dispute resolution to give clients timely closure with significant savings with the IRS and others. After this session you will be able to: reference key federal statutes ...
New Excel Add-In: Incorporate Guideline Public Company Data Seamlessly
Join the Value Analytics team for a deep dive into the Value Analytics Excel plug-in. This demo will provide an overview of the plug-in functionality and supporting documentation. Proprietary templates are introduced to facilitate analysis for users. Find out how to access public-company data at an affordable price ...
Emerging Issues in Electronic Evidence, Document Retention and Spoliation for BVFLS Practitioners
Teleconference Presentation & Transcript July 25, 2007 Moderator: Ron Seigneur, Seigneur Gustafson Knight, LLP Panelists: Melinda Harper, Harper Lutz Zuber Potenza & Associates, LLC Shari Lutz, Harper Lutz Zuber Potenza & Associates, LLC E ...
Measuring Risk
Measuring Risk Conference Handbook May 19, 2008 Panelists: Susan Mangiero, Ph.D., AVA, CFA, AIFA, FRM, President & CEO, Pension Governance, LLC Aswath Damodaran, Ph.D. Professor of Finance, Leonard N. Stern School of Business Robert T. Slee, CB ...
Double Dipping: Income, Assets, and Double Counting in Divorce
In the first installment of BVR's Advanced Webinar Series on Business Valuation in Divorce, experts Stacy Collins and Don DeGrazia join attorney Adam John Wolff to examine how financial experts can avoid the double counting of income and assets in a marital dissolution. From practical guidance on best practices to regulatory and jurisdictional considerations, this experienced and knowledgeable panel will address how to recognize so-called "double dips" and how to properly value various business aspects ...
Valuation of Inventory: Taking Stock of the Guidance
Given divergences in both practice and guidance, inventory valuation can seem challenging. In this webinar, Anthony Pumphrey will illustrate simple, straightforward modifications to the valuation of inventory that you can incorporate into your valuation process. Review what comprises the book value of inventory and valuation guidance from the FASB, the IRS, and the AICPA. Next, walk through an example valuation of raw materials, work-in-progress, and finished goods in accordance with this guidance. The example provided ...
ESOP Valuations & Repurchase Liability
Teleconference Presentation & Transcript July 10, 2007 Moderator: Robert Schweihs, Willamette Management Associates Panelists: Mike Hartman, Willamette Management Associates Stephen Smith, Krieg DeVault LLP Judith L. Kornfeld, ESOP Econo ...
Science and Uncertainty: Valuation in the Biomedical Industry
Valuation is often said to be “an art, not a science” in recognition of the uncertainties involved. The valuation of biomedical companies, though science-based businesses, is no less susceptible to uncertainty. Indeed, the biomedical industry is riskier than many other industries due to the particular regulatory and economic factors involved. Ignoring these factors may result in the doctor calling a “code blue” on your valuation. Join technology and valuation expert John Elmore in a discussion ...
A Practical Guide to Valuing Contingent Considerations
Do you know the key issues to consider when valuing contingent consideration? Join expert Jonathan Tang to broaden your knowledge with key findings on contingent consideration from The Appraisal Foundation working group exposure draft. Learn the limitations of the scenario-based method and when the option pricing method may be more appropriate. In addition, get practical tips with an in-depth case study including detailed examples showing how to apply each method.
Minimizing HIPAA Risk for Solo and Small-Firm Business Appraisers
Business appraisers working with healthcare organizations can face serious HIPAA-related risk. It is important that appraisers know why they may be at risk and understand how they can better protect their business from a HIPAA violation. Join Darcy Devine and HIPAA security specialist John Mamon for this webinar where they will focus on the knowledge that every business appraiser should have about HIPAA. Learn practical safeguards that solo and small-firm business appraisers can implement to ...
Monte Carlo 101: Start Modeling in Excel
Valuation analysis often relies on imprecise inputs. To compensate for this uncertainty, valuation analysts sometimes employ a range of inputs to represent likely “what-if” scenarios, such as sets of “low,” “high,” and “expected” input values. While this rough approximation may be acceptable for the purposes of many analyses, the results tend to reflect bias and estimation error on the part of the valuation analyst as the input selection essentially distills a large number of possible ...
Valuation of Customer-Related Intangible Assets
Join BV thought leaders Robert Reilly and John Elmore for this special session covering the identification, valuation, and remaining useful life (RUL) analysis of customer-related intangible assets. In addition to fair value accounting, Reilly and Elmore will focus on the many other taxation, transaction, litigation, bankruptcy, and other reasons to value customer-related intangible assets.