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The Valuation of Copyright-related Intangible Assets

A copyright benefits from a specific bundle of legal rights that provides the author/creator the right to authorize or to prohibit the uses of the copyrighted work. Generally, the author of the original work owns the copyright, even though there are excep ...

Ethics Considerations In Esop Employer Stock Valuations

I n s i g h t s ETHICS CONSIDERATIONS IN ESOP EMPLOYER STOCK VALUATIONS Authored by: Reilly, Robert 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please 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 Copyright © 2009 ...

CLAIMS COURT ADDRESSES VALUATION OF RESTRICTED STOCKS IN LITMAN V. UNITED STATES

Valuations of stock subject to either contractual restrictions or Securities and Exchange Commission restrictions (i.e., restricted stock) are often performed for estate tax, gift tax, and income tax purposes. One important procedure in the valuation of ...

ESOP EMPLOYER STOCK PURCHASE TRANSACTION FAIRNESS OPINIONS

ESOPs continue to be an attractive vehicle to allow closely held business owners to sell the company stock to the company employees. Today, almost all ESOP trustees require that their financial adviser prepare a fairness opinion related to the ESOP employ ...

Current Controversies Regarding Discount For Lack Of Marketability Analyses

I n s i g h t s CURRENT CONTROVERSIES REGARDING DISCOUNT FOR LACK OF MARKETABILITY ANALYSES Authored by: Rotkowski, Aaron Co-Authored by: Cobb, Scott 11/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext.

FACTORS TO CONSIDER IN PERFORMING A VALUATION ANALYSIS FOR A FAIRNESS OPINION

Valuation analyses are at the core of any fairness opinion analysis. There are several factors that should be considered in performing valuation analyses for a fairness opinion that do not apply in a normal business/security valuation engagement. An under ...

Intangible Asset Identification and Valuation in The Bank and Thrift Industries

Financial institution participants in the commercial banking and thrift industries typically own and operate several categories of intangible assets.

Impact of Transaction Structuring on Value

Shareholders entering into negotiations for a sale of their company are often confronted with competing offers from potential acquirers. In the interest of enhancing shareholder value, the competing offers have to be analyzed from a financial perspectiv ...

Update on the Willamettte Management Associates Pre-IPO Discount for Lack of Marketability Study

The concept of marketability deals with the liquidity of an assetùthat is, how quickly and certainly the asset can be con-verted into cash at the ownerÆs discretion. The markets for most assets value liquidity. Accordingly, market participants will extr ...

Update on the Willamettte Management Associates Pre-IPO Discount for Lack of Marketability Study for the Period 1998 Through 2002

The concept of investment marketability relates to the liquidi-ty of an asset, property, or business interestùthat is, how quickly and certainly it can be converted into cash at the ownerÆs discretion. Investors value liquidity. That is, rational invest ...

The Willamette Management Associates Discount for Lack of Marketability Study for Estate Planning/Estate Tax Valuations

liquid as the otherwise comparable common stock of a pub- The valuation of closely held companies or securities licly traded company. The closely held company stock does is often a controversial issue in estate tax matters. The not have the same degre ...

Tax Court Addresses Several Fundamental Issues In Kohler V. Commissioner

I n s i g h t s TAX COURT ADDRESSES SEVERAL FUNDAMENTAL ISSUES IN KOHLER V. COMMISSIONER Authored by: Stevens, Trey 11/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please 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 ...

The Role of the Independent Financial Adviser in the ESOP Feasibility, Formation, and Transaction Fairness Process

This discussion is intended to provide guidance for closely held corporation owners who are considering (1) an employee stock ownership plan (ESOP) formation and/or (2) a leveraged ESOP stock purchase transaction.

Failed IT Projects: Dealing with Technology When Estimating Economic Damages

For purposes of this discussion, we will define information technology (IT) projects as follows: developing, modifying, or migrating software and computer systems used for accessing and utilizing information in a business environment. This may involve ...

Valuation of Dot-Com Companies for Fairness Options

During 1999 and the first half of 2000, the stock market infat-uation with dot-com companies created enormous market capitalizations for these companies and enormous wealth for their entrepreneurial owners. The statistics regarding the vol-ume of capita ...

Valuation of the Customer/Client Relationship Intangible Asset for SFAS 141 and 142 Purposes

The Financial Accounting Standards Board (FASB) recently issued two new statements that materially change the financial accounting for merger and acquisition (M&A) transactions: FASB Statement No. 141, Business Combinations, and Statement No. 142, Goodw ...

Evaluating the Expertise and Credentials of Business Valuation Practitioners

Valuation analysts are called on to perform valuation, economic damages, and transfer price analyses for many purposes. These purposes include: transaction pricing/structuring and opinions, taxation planning and compliance, financing and restructuring ...

Law firms need a better—not bigger—boat

The fate of law firms, a crucial referral base for valuation analysts, depends on their ability to recognize that mere growth is not the key to success.

Financial Statement analysis and Business Valuation for the Practical Lawyer

n FINANCIAL STATEMENT ANALYSIS AND BUSINESS VALUATION FOR THE PRACTICAL LAWYER , Dickie, Robert B. American Bar Association, Section of Business Law , P.O. Box 10892, Chicago, Ill. 60610-0892 ...

Multidisciplinary practice generates great debate in 2000

Multidisciplinary practice is a hot issue that affects lawyers, accountants, and business appraisers. The debates within state bar associations, as well as within the American Bar Association, over wh ...

Multidisciplinary practice captures state bar interest

As a follow-up to our list of law review articles on the multidisciplinary practice debate, here is a representative list of state bar journal articles also addressing the topic. Pro and con companion ...

Practical guide to mergers and acquisitions

Applied Mergers and Acquisitions, Robert F. Bruner, Wiley Finance, John Wiley & Sons, 2004. 111 River Street, Hoboken, NJ 07030. (201) 748-6011, fax (201) 748-6008, www.WileyFinance.com. $295, 1056 pp., 10.1” x 7.1”, hardcover.

Are You Adding Litigation Support Services? IBA Audio Has Directions

This is how it usually happens: You get a call from a longtime accounting or consulting client, who’s just gotten involved in a lawsuit—a divorce, shareholder litigation, buy-sell or insurance dispute. The client asks if you can take on the related valua ...

Survey: Are law firms hiring their BV experts later than ever?

We’d appreciate a few minutes of your time in answering a brief survey: 1. Are you seeing a trend toward law firms hiring later and later? 2. If yes, have you found any ways to counter this trend.

Can Publicly Traded Company Multiples Shed Insights on Discounts for Lack of Marketability?

This study matches private firm sales transactions with publicly traded firms to examine the issue of discounts for lack of marketability. Using sales and profitability multiples for matched firms, we calculate median discounts that consistently exceed 50% and appear to be influenced by common financial factors such as size, profitability, and likelihood of financial distress. Our findings put into question the sizes of discounts typically applied in valuation engagements.

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