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The Double Dipping Debate

The experts face off. Join Donald DeGrazia, Robert Levis, and Kim Willoughby for a spirited discussion on the fundamental dilemma in divorce-related financial matters involving the intersection of the division of income-generating assets such as business intangible assets (e.g., goodwill) and incentive stock compensation and consideration of these same assets when analyzing income available for spousal maintenance. Some divorce practitioners believe it is appropriate to consider these income-generating assets as either property for division or ...

Entity vs. Personal Goodwill: Taxes, Divorces, Stockholder Disputes & More

August 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Jim Alerding, Michael Berger, and Jay Fishman ...

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.

Valuing Pharmacies

Whether independent, chain, or mail-order, the pharmacies that make up the tail end of the prescription drug distribution chain are part of a rapidly changing marketplace. At the periphery of the healthcare industry, pharmacies operate according to both the market conditions dictated by healthcare economics and regulation and the performance and ingenuity of their pharmaceutical suppliers. In Part 8 of BVR's 2013 Online Symposium on Healthcare Valuation, James Lloyd and Jeff Milam examine the valuation ...

Goodwill: Let’s Get Personal

Join experts Harold Martin and Jim Alerding as they discuss the current status and pressing issues in the area of personal goodwill, with particular emphasis on divorce cases. Dive deep into the definition of goodwill and the concept of personal goodwill and learn the pertinent case law and current thinking on the allocation between personal and entity goodwill. Listeners will discover what is transferrable, as well as strategies for succeeding on your next goodwill engagement.

Valuation of Home Health Service Providers

While the valuation approaches of home healthcare businesses are, in many ways, no different than those of any other business, key aspects of these service providers must be considered in order to properly assess value. In this webinar, Part 3 of BVR's 2013 Online Symposium on Healthcare Valuation, experts Alan Simons and Gary Massey discuss how industry organization, associated risks, nonprofit status, and other factors affect the valuation of home health service providers.

Buy-Sell Agreements

Valuation professionals have an important opportunity to assist clients with administering or litigating ownership agreements. This webinar focuses on the valuation implications of buy-sell agreements, including factors that influence value and selecting the method to determine the purchase price. The speakers will also discuss how the courts view buy-sell agreement disputes and give practical examples of disputes and eventual outcomes.

Personal vs. Entity Goodwill

Goodwill is the appraiser's oldest friend, most tenacious foil, and the most loyal companion throughout the valuation process. Apart from knowing how to account for it, the appraiser must also know how to apportion it, for it comes in different forms. In this highly anticipated webinar, expert appraisers James Alerding and Stacy Collins discuss the classic considerations in goodwill apportionment. From identifying and assessing goodwill to recognizing how the current economic climate has and will ...

How to Quantify and Support Your DLOM Using Rates of Return

Identifying, quantifying, and defending discounts for lack of marketability (DLOMs) has, is, and will remain a ubiquitous challenge in the business appraisal process. In this webinar, Part 2 of BVR's Advanced Webinar Series on Discounts for Lack of Marketability, expert appraiser Bruce Johnson explains how evidence gathered from rates of return can be utilized to arrive at a sound and defensible DLOM. Through an examination of relevant case law, available resources, and case studies, Johnson ...

Treasonable Compensation? The Continued Misapplication of the Excess Earnings Method

Just when BV practitioners thought that reasonable compensation in professional practices had been figured out, Kevin Yeanoplos and Ron Seigneur are here to stir things up. The (mis)application of the excess earnings method has vexed appraisers to no end. In this session, you’ll confront the most common errors that you don’t even know you are making when it comes to reasonable compensation. Be a part of this practice-changing session.

Intangible Asset Valuation for Property Tax Compliance and Appeal Purposes

Many business appraisers currently use their intangible asset valuation expertise for fair value accounting, income tax, gift and estate tax, and similar engagements. This webinar will describe how BV analysts can use this same expertise to expand their intangible asset valuation practices by assisting industrial and commercial taxpayers with property tax compliance, appeal, and litigation services.

Asset or Income? Double Dipping in Divorce

In Asset or Income? Double Dipping in Divorce, expert appraisers Don DeGrazia and Stacy Collins join BVR for an examination of issues related to the double counting of income and assets in marital dissolution. From knowing how to recognize so-called "double dips" to knowing how to adequately value various business aspects to avoid these issues, DeGrazia and Collins will cover what you need to know when facing a valuation for marital dissolution purposes. This presentation ...

Due Diligence and Valuation in M&A: Conventional and Transformational Transactions

© 2018 Business Valuation Resources, LLC. All Rights Reserved. August 15, 2018 Webinar Handbook Due Diligence and Valuation in M&A: Conventional and Transformational Transactions Featuring: Paul Daddio (Baker Tilly) Ken Fleming (Baker Tilly) Due Diligence and Valuation in M&A: Conventional and Transformational Transactions Please note: This Handbook does not qualify for self study CPE credits. Copyright © 2018 Business Valuation Resources, LLC (BVR). All rights reserved. The materials contained herein represent the opinions of ...

Fairness Opinions and Projections

Join the expert panel of Craig Jacobson, Richard Peil of GlassRatner, and Jeff Rothschild for this advanced instruction on fairness opinions in 2019. Learn both legal and financial aspects of fairness opinions, with a special focus on the role of projections used in the underlying valuation analysis, with special insight on the interaction between management and the opinion provider. The legal environment for fairness opinions, including descriptions of best practices, will also be considered.

Determining Reasonable Compensation: How to Deal With the Data

Join experts Mark Higgins and Mark Lipis for this must-attend webinar Determining Reasonable Compensation: How to Deal With the Data. Higgins and Lipis will address reasonable compensation under IRC Section 162 and how it applies to business valuation, including what the words mean, how the IRS interprets and applies those words, and the ways that practitioners can determine what forms and levels of compensation are likely to be accepted as reasonable. They will also cover ...

Reasonable Compensation in Marital Dissolution

The most subjective and discretionary expense for many owner-operator businesses may be the largest: officer compensation. Whether above or below market value, disguised as other expenditures, or otherwise obfuscated, this outlay makes reasonable compensation analysis both challenging and highly subjective. In Part 3 of BVR's Advanced Webinar Series on Business Valuation in Divorce, experts James Ewart and Paul Saltzman discuss the quantification and analysis required to properly assess the reasonableness of compensation.

Reasonable Compensation

Reasonable Compensation Teleconference Handbook July 9, 2008 Moderator: Ronald L. Seigneur, MBA, CPA/ABV, CVA, Partner in Seigneur Gustafson LLP Panelists: Sharyn Maggio, CPA/ABV, Principle of Maggio & Company, Stacey ...

Lost Profits Issues Unique to Government Contracts

It should come as no surprise that, as Patrick McGeehin and Daniel Johnson point out in The Comprehensive Guide to Lost Profits Damages for Experts and Attorneys, "lost profit disputes arise frequently in the government contracts industry." Yet the breadth and complexity of these claims may surprise many appraisers unfamiliar with this sector of the economy. From the government and contractor through subcontractors, suppliers, and competing businesses, the depth of parties involved and the nature ...

IRS New Rules: Pension Protection Act and Beyond

© 2009 Business Valuation Resources, LLC. All Rights Reserved. March 18, 2009 Teleconference Handbook What It’s Worth BVR IRS New Rules: Pension Protection Act and Beyond IRS New Rules: Pension Protection Act and Beyond Teleconference Handbook ...

Show Me the Money! The Exploration, Examination and Dissection of Reasonable Compensation

Poorly defined and highly subjective, reasonable compensation analysis is often both subject to, and the result of, highly contentious valuation disputes. In their presentation at the BVR/Morningstar 3rd Annual Summit on Business Valuation in Divorce, expert appraiser Kevin Yeanoplos and compensation specialist Edward Rataj examined how reasonable compensation analysis is performed, how it is disputed, and how it has come to be shaped by relevant case law. In this special encore presentation of their session ...

Valuing Skilled Nursing Facilities

Highly regulated, part of a complicated payment and insurance market, and susceptible to fluctuations in demographics, skilled nursing facilities carry with them all the challenges of other healthcare entities with the added twist of real estate ownership and further regulation requirements. In Valuing Skilled Nursing Facilities, Part 3 of BVR's Online Symposium on Healthcare Valuation, experts Dennis Perrone and Jean-Pierre LoMonaco discuss the unique complexities and challenges in valuing these businesses. Learn how to approach ...

Raw Deal: Purchase Price Disputes

Throughout the negotiation process concerns regarding the representations of the buyer or seller or their accounting practices can have a significant impact on the agreed-upon price of a business. Regardless of the type or purpose of the transaction, these disputes provide both opportunity and peril for the business appraiser tasked with the assessment of their effect and magnitude. In Part 9 of BVR's Online Symposium on Litigation & Economic Damages, experts Jeff Litvak and Kenneth Mathieu ...

Reasonable Compensation After the Tax Cuts & Jobs Act: To Infinity and Beyond

Many owner-employees are looking at their compensation options under the Tax Cuts and Jobs Act of 2017. Join Ron Seigneur and Kevin Yeanoplos as they explore how these options impact value. The primary focus is in relation to the new 20% deduction of Qualified Business Income for eligible pass-through entities, but discussion will also include the relevant reasonable compensation impact for all business owners. Appraisers should also take this opportunity to get refreshed on owner-employee ...

The Cost Approach in Measuring Contributory Assets

The Appraisal Foundation's continued guidance on intangible asset valuation has put the spotlight squarely on contributory assets. In Part 8 of BVR's Online Symposium on Fair Value Measurement, expert Nathan DiNatale shows how to put this guidance to use when using the cost approach in valuing contributory assets. From identifying and separating the asset to determining its value with the cost approach, DiNatale will discuss how to properly arrive at a sound and defensible conclusion ...

Back to the Future? Exploding the Income Approach

Seeing the future? Compensating for excessive compensation? The feared levering and unlevering! What to do? Well don’t discount the advice of this expert panel as they work their way through the income approach from top to bottom. Join Bethany Hearn, Brenda Clarke, Kevin Yeanoplos, and Bob Dohmeyer in this entertaining and engaging web workshop. Half this event will focus on the numerator with a curated selection of hot issues such as forecasting, free cash flow ...

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