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Dr. Bajaj responds to Dr. Pratts February 2002 Editorial: Bajaj attacks restricted stock and pre-IPO discount studies; Pratt replies, defending studies, notes that debate may be semantic
In the last issue, Dr. Shannon Pratt critiqued my co-authored paper, Firm Value and Marketability Discounts, forthcoming in Journal of Corporation Law . 1, 2 I would like to take this op ...
PRICING POWER Does the Company Have It?
Editor’s Comments: Whether you are an acquirer or a seller of a company… whether you are the investment banker for either one… or whether you are valuing the company or financing the deal… you should be concerned whether the company has pricing power or n ...
The Year of the Lion
Definitive Family Limited Partnership Cases Decided in Year 2000 by the United States Tax Court Important decisions of the United States Court, beginning with Kerr in December of 1999 and end ...
Valuation Adjustment Planning: Solid Reality or fleeting fantasy?
VALUATION ADJUSTMENT PLANNING: SOLID REALITY OR FLEETING FANTASY? Owen G. Fiore The Fiore Law Group 101 Park Center Plaza, Suite 1150 San Jose, California 95113 Tel (408) 293-3616 Fax (408) 293-0430 ...
Get Ready for Risks
The year 1999 will be an interesting one for valuators. As we all know, the Chinese consider the saying "may you live in interesting times" to be a curse, and we may just be confronted with more than ...
Fairness opinions
FAIRNESS OPINIONS Gilbert E. Matthews Chairman and Senior Managing Director Sutter Securities Incorporated 1 Sansome Street, Suite 3950 San Francisco, CA 94104 (415) 288 ...
Update on Valuing ESOP Shares
Notes and Comments from the ESOP World ...
Gross v. Commissioner (Full Text)
Gr ossv.Commi ssi oner (Appeal - Full Text) Thank you for visiting www.BVResources.com and downloading this article. Please note this article or report is copyrighted and cannot be reproduced or distributed without written consent. Plea s e contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com F r e e D o w n l o a d Copyright © 2007 Business ...
From a Matrimonial Lawyer's Perspective - Top 10 Most Frequent Errors Made by Business Appraisers
FROM A MATRIMONIAL LAWYER’S PERSPECTIVE – THE TEN (AND A FEW MORE) MOST FREQUENT ERRORS MADE BY BUSINESS APPRAISERS Miriam E. Mason, Esq. Sessums ...
Business Valuation OIV Journal Fall 2019
Business Valuation OIV Journal has been created by Organismo Italiano di Valutazione (OIV), the Italian Valuation Standard Setter, to provide a forum for discussion and to foster cultural progress in the field of business valuation. In this issue, articles include "Roundtable: 10 Big Issues in Business Valuation"; "The Limits of Accounting Rates of Return and the Calibration Trap in Applying Accounting-Based Models in Modern Business Valuation Practice"; and "Connecting Economic Value to Company Strategy: Critical Issues and New Perspectives."
Most Courts Overvalue Closely Held Stocks
Click here to download the PDF document of this paper. Robert E. Moroney's "Most Courts Overvalue Closely Held Stocks": Reproduced with permission from CCH's TAXES -- The Tax Magazine, March 1973, published and copyrighted by CCH INCORPORATED, 2700 Lake Cook Road, Riverwoods, IL 60015 ...
Business Valuation OIV Journal Fall 2018
Business Valuation OIV Journal has been created by Organismo Italiano di Valutazione (OIV), the Italian Valuation Standard Setter, to provide a forum for discussion and to foster cultural progress in the field of business valuation. In this issue, articles include "Implied Cost of Capital: How to Calculate It and How to Use It"; "Solvency II Framework in Insurance Equity Valuation: Some Critical Issues"; and "Bank Valuation Using Multiples in U.S. and Europe: A Historical Perspective".
Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008)
Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008 ...
What is Reasonable Compensation?
Authored by Kevin R. Yeanoplos, CPA/ABV ASA and Ronald L. Seigneur, MBA, CPA/ABV, CVA ...
Rate and Flow
An Alternative Approach to Determining Active/Passive Appreciation in Marital Dissolution ...
2009 Professional Association Directory
A comprehensive directory of professional associations in the area of business valuation and mergers and acquisitions.
Valuation of Pass-Through-Tax Entities: Minority and Controlling Interests
The attached paper discusses issues related to the appraisal of ownership interests in S corporations.
Business Valuation OIV Journal Spring 2019
Business Valuation OIV Journal has been created by Organismo Italiano di Valutazione (OIV), the Italian Valuation Standard Setter, to provide a forum for discussion and to foster cultural progress in the field of business valuation. In this issue, articles include "Company Valuation as Result of Risk Analysis: Replication Approach as an Alternative to the CAPM"; "Residual Income Model and Abnormal Returns: A Comparison to Factor Styles and Sell-Side Analysts"; and "Critical Issues When Valuating Small Businesses".
How to be an expert witness
HOW TO BE AN EXPERT WITNESS by Gerald L. Nissenbaum, J.D., LL.M. (Taxation) Boston, MA Past President American Academy of Matrimonial Lawyers Past Pres ...
HOW TO BE AN EXPERT WITNESS
HOW TO BE AN EXPERT WITNESS by Gerald L. Nissenbaum, J.D., LL.M. (Taxation) Boston, MA Past President American Academy of Matrimonial Lawyers Past President International Academy of Matrimonial Lawyers Fellow, American College of Family Trial Attorneys Certified Civil Trial Advocate and former Board of Directors - National Board of Trial Advocacy Member, Board of Editors, Massachusetts Lawyers Weekly (1986 - ) Best Divorce Lawyer in Boston, Boston Magazine, (February 1994) One of 100 Best ...
ABA Commission recommends allowing multidisciplinary practice with significant safeguards
In the February 1999 issue of this newsletter we reported on the ABA Tax Section Plenary Session in which a panel addressed whether ABA Model Rules of Professional Conduct should be amended to allow ...
Should you start the year by hiring new valuators?
Market conditions favor the business valuation profession.
Multidisciplinary practice: It's not just a Big Five issue
The hot topic at the 1999 ABA Annual Meeting was the recommendation before the House of Delegates to allow multidisciplinary practice (MDP) between attorneys and other professionals.
AICPA BV Conference highlights
VALUATION OF INTELLECTUAL PROPERTY AND INTANGIBLE ASSETS Presented by Gordon V. Smith , AUS Consultants . Mr. Smith's presentation covered four main topics. After listing a number of reasons ...
2003 AICPA BV conference brings record attendance
The 2003 AICPA National Business Valuation Conference took place in Phoenix, Arizona at the JW Marriott Desert Ridge Resort & Spa. The conference started on November 16, 2003 and consist ...