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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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Appraising for "Fair Value" Under California Corporations Code Section 2000
Appraising for "Fair Value" Under California Corporations Code Section 2000 by Arthur J. Shartsis, Esq. "The fair value shall be determined on the basis of the liquidation value as of t ...
The State of the Fair Value Standard in Divorce
An article published in the August 2008 BVU authored by John Stockdale, Jr., Esq.
IRS Revenue Ruling 59-60
IRS Revenue Ruling 59-60 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. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (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 Valuation Resources, LLC. All rights reserved. (503) 291-7963 www.BVResources.com ...
Jelke and the Liquidation Scenario Paradox
Relying heavily on the Fifth Circuit's decision in Dunn,1 the Eleventh Circuit's decision in Jelke2 adds significant weight to the argument that the law of the land, when valuing a Corporation by the asset approach, now permits the deductibility in ful ...
Recent Valuation Decisions
RECENT VALUATION DECISIONS Includes: Estate of Richard R. Simplot v. Commissioner Patricia M. Adams, et al v. United States Estate of Alice Friedlander Kaufman v. Commissioner Estate of Mellinger v. Commissioner Estate of Nowell v. Commissioner Estate of Helen Bolton Jameson v. Commissioner MANAGEMENT PLANNING, INC. 101 Poor Farm Road, P.O. Box 611, Princeton, New Jersey, 08542 (609) 924-4200 (609) 924-4573 Fax www.mpival.com ESTATE OF RICHARD R. SIMPLOT v. COMMISSIONER, 112 T.C. No. 13.
CREATIVE SOLUTIONS IN THE SALES OF CORPORATIONS
Shareholders of a closely-held corporation typically face a variety of complex legal and accounting issues when they decide to sell that business. An inherent problem is that business owners are experienced in the requirements of creating and growing an o ...
The Market Approach-A Case for Pratt's Stats in court
A plaintiff in a Louisiana valuation case recently engaged me as an expert witness. The plaintiff was suing for the fair value of his stock in a Louisiana corporation because the defendant ...
How Companies Command A Higher Price
Just because mergers and acquisitions are hot and the market points to successful sales, it doesn’t mean the timing is right for all businesses to sell. Before jumping headfirst into selling a business, owners need to take time to plan and research their ...
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 ...
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 ...
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 ...
Registration Rights Agreement
Authored by: Laurie Green of Holland & Knight LLP ...
Current Topics in Bank Valuation - Reflections on Industry Trends and Emerging Financial Reporting Issues
An article published in the Mercer Capital's Bank Watch 2008-03 authored by Andrew K. Gibbs ...
THE BUYER’S ACQUISITION STRATEGY & TACTICS
OVERVIEW Most industry buyers have an acquisition strategy that principally focuses on synergistic targets relative to their products and services. Financial buyers such as private equity groups (PEGs) usually consider themselves opportunistic and new id ...
Holland v. United States
Full text court case of Holland v. United States.
Recent Cases Highlight Problem Areas in Buy-Sell Agreements
An article by John Stockdale, Jr. originally published in Mercer Capital's Value Matters (July 2007 ...
Is Your Business Ready for Sale?™
Every business will sell - either partially or totally. And every business will sell either voluntarily, with the support of its owner(s), or involuntarily. At Mercer Capital Advisors (the investment banking division of Mercer Capital Management, Inc.), w ...
Appeals Coordinated Issue Settlement Guidelines: Discounts for Family Limited Partnerships
IRS FLP Settlement Guidelines ...
IRS 77-287
Find the 5-page Revenue Ruling 77-287 ...
PRIVATE EQUITY VALUES: The Liquidity Trap
The private equity market has become an important source of funding for start-up and private companies, distressed firms, and public companies seeking buyout financing. In the past 25 years, the amount of private equity capital outstanding rose from less ...
VALUATION of MIDDLE MARKET COMPANIES
Valuation methods applied to middle market companies usually differ from those used by Wall Street firms to structure transactions of public or very large private companies. Middle market companies are generally private companies with annual revenues betw ...
Differences in Opinion
Business appraisers are paid for their individual and professional opinions of value. Nevertheless, an opinion is a professional judgment, and it is individual. As such, if someone else provides an opinion on the same thing, there is a reasonable degree o ...
A Response to Dr. Shannon Pratt’s Critique of my Work on Marketability Discounts
As announced in the March 2002 issue of the Shannon Pratt's Business Valuation Update, readers of the newsletter as well as visitors to our site can read and download the full response by Dr. Mukesh Bajaj to Dr. Pratt's critique of his co-authored paper ...
How to Use Transactional Databases for M&A 2008 Update
In pricing and structuring M&A transactions, it is helpful to know how other completed M&A transactions have been priced and structured. In recent years, online databases have become available covering details of thousands of M&A transactions.
Can the Quality of Fairness Opinions Be Improved?
Last fall, NASD requested comment on a proposed rule related to fairness opinions. Comments came in through the winter. The proposed rule and the comments received in response provide an insight into the current state of the art in fairness opinions.