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What It's Worth: Veterinary Practice Value (PDF)
November 2015 978-1-62150-060-5 PDF (89 pages)
Business Valuation Case Law Yearbook, 2020 Edition
January 2020 Hardcover, PDF
Business Valuation Case Law Yearbook, 2021 Edition
January 2021 Hardcover, PDF
Business Valuation Case Law Yearbook, 2019 Edition
February 2019 PDF
Business Valuation Update Yearbook, 2017 Edition
February 2017 PDF (349 pages)
Veterinary Practices: Unleashing Value
Veterinary practices come in all shapes and sizes. Whether the practice is urban, rural, has multiple locations, or additional add-on services such as grooming, it can all impact the value. Identifying the key performance indicators and knowing the overall market factors are vital to delivering a reliable value. Veteran valuer Mary Beth Koester walks you through what you need to know before unleashing the value of your next veterinary practice engagement.
Kentucky Court Does Not Consider Date of Marriage Value of Veterinary Practice—Most of Value Is Enterprise Goodwill and, Thus, Marital
In this appeal of a divorce case in Kentucky, the court determined that the family court did not abuse its discretion in its distribution of the proceeds of the sale of the husband’s veterinary practice. The family court determined that most of the proceeds were enterprise goodwill and, thus, marital property.
Court Declines to Set Firm Rules on Goodwill and Double Dipping
In divorce case featuring veterinary practice, appeals court finds trial court did not err when it did not differentiate between personal and enterprise goodwill and trial court’s spousal support determination did not represent unlawful double dipping.
The Dental Valuation Revolution
The valuation landscape for dental practices is changing rapidly. Private equity funds and dental service organizations have entered the industry in force. Experts Matthew Howard and Kam McQuay will engage in discussions around what is the definition of “any given buyer” for practices and how to include this relevant buyer in your valuations. They will also discuss industry-specific considerations for valuations concerning the officer compensation adjustment and typical and some not-so-typical income statement and balance ...
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 six to eight state and federal cases. The analysis of these cases, handpicked by the experts for their importance, will provide insight into current issues in the business valuation arena and discussion ...
Law Firms: Valuation and Other Consulting Opportunities
Ron Seigneur examines of one of the trickiest and, some would say, most ubiquitous professional service companies to value. Through this presentation, expert Ron Seigneur reviews the operational characteristics of law firms, the challenges they present, and how best to overcome these obstacles in the valuation process. Participants will receive a customized information request list for a law practice valuation assignment. In addition to Seigneur's past position as CFO of a 50-attorney firm, he has ...
Today’s Leading-Edge Tools for Practice Growth
Our marketplace is more competitive, our clients are more empowered, and our value is less obvious. The commoditization of our work has left us competing with do-it-yourself websites that offer cheap valuation solutions, making prospects, clients, and referral sources think this is all we have to offer. The tactics, tools, and strategies for growing your practice success is, most assuredly, changing. And the key to success is understanding that there is no silver bullet, no ...
Enterprise vs. Personal Goodwill: Case Studies With Legal Insights
Spend the afternoon with the “goodwill”-fellas in this case study-led session. Jim Alerding will guide you through the excess earning methods including potential modifications. MUM (multiattribute utility model) is the word for expert Ron Seigneur, who brings his experience and enjoyable perspective to the conversation. Harold Martin will focus on valuing the intangible assets as a potential third approach for keeping enterprise and personal goodwill on their respective turf.
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.
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.
So You Want to Testify as a Financial Expert Witness? Testimony Tips, Traps and Video Demonstrations From the Trenches
Learn how to testify in bench and jury trials and depositions from a seasoned forensic CPA who has testified in the trenches for 27 years. See video clips from an actual testimony by Robert Vance and from popular TV shows and movies (which are mostly very humorous) to learn how to answer questions and keep your cool. Receive tips on how to construct your litigation-oriented curriculum vitae and engagement letter. Get prepared for subpoenas, Daubert ...
Valuation and the IRS: Update for 2019
What are the implications of the government shut down on the IRS’s ability to audit business valuation returns in 2019? What steps should you take if your appraisal is audited by the IRS? In this must-attend webinar, expert Michael Gregory will answer these questions and cover key areas such as the top three business valuation appraisal audit areas by the IRS. Attendees will come away with recommendations on how to work with the IRS given ...
Eleven Special CSR Factors That Can Affect the Value of a Veterinary Practice
The valuation of a veterinary practice presents a number of special considerations—unique issues—that ultimately affect the value or capitalization rate through the company-specific risk (CSR) premium if a build-up method is being used. The following are ...
Business Valuation Year in Review 2015
Here’s a rundown of some of the major developments in the business valuation profession during 2015, which marked the 20th anniversary of Business Valuation Update. The October 2015 issue presented a retrospective as well as insights into the profession f ...
CPE events
Veterinary Practices: Unleashing Value (September 26), with Mary Beth Koester (Rea & Associates).
Cummings v. Cummings
In this appeal of a divorce case in Kentucky, the court determined that the family court did not abuse its discretion in its distribution of the proceeds of the sale of the husband’s veterinary practice. The family court determined that most of the proceeds were enterprise goodwill and, thus, marital property.
Brusach v. Brusach
In divorce case featuring veterinary practice, appeals court finds trial court did not err when it did not differentiate between personal and enterprise goodwill and trial court’s spousal support determination did not represent unlawful double dipping.
In re Stericycle, Inc.
Court performs Daubert inquiry at class certification stage, finding plaintiffs’ expert testimony is admissible; expert has shown it is possible to calculate damages by applying common, reliable formula to entire class, court says, certifying class.
Wycoff v. Commissioner
In a suit over fees paid by taxpayers’ operating companies to taxpayer-controlled management company, Tax Court says IRS expert’s cost markup analysis produces most credible arm’s-length management fee; this fee represents the allowable deduction amount.