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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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22 Ways to Avoid Appraisal Missteps
Exclusive report from the recent AICPA/ASA National Business Valuation Conference in Las Vegas, shows BV experts how to steer clear of common “red flags” that appear in tax-related appraisals and can prompt an IRS review and/or inquiry.
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition
An excerpt from BVR’s Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition with Astleford v. Commissioner and table of all court case abstracts.
Family Limited Partnerships (Houren)
FAMILY LIMITED PARTNERSHIPS by Jay Houren I. INTRODUCTION The goal of creating a family limited partnership is to allow for ease of administration and centralization of control of vari ...
Goodwill: Where Are We? How Did We Get Here? What Do We Do About It?
Introduction to BVR’s Guide to Personal v. Enterprise Goodwill 2008 Edition ...
FLPs/LLCs: Ideal Wealth Preservation Vehicles
FLPsLLCs: IDEAL WEALTH PRESERVATION VEHICLES By: Owen G. Fiore, JD, CPA California State Bar Certified Specialist in Taxation, June, 1996 Management & Equity Succession and the Confiscator ...
The Art of Making Uncle Sam Your Assignee Instead of Your Senior Partner: The Use of Family Partnerships in Estate Planning(s)
THE ART OF MAKING UNCLE SAM YOUR ASSIGNEE INSTEAD OF YOUR SENIOR PARTNER: THE USE OF FAMILY PARTNERSHIPS IN ESTATE PLANNING(c) By S. Stacy Eastland I. SYNOPSIS OF OUTLINE The primary purpose of ...
Update on Valuing ESOP Shares
Notes and Comments from the ESOP World ...
Intangible asset and intellectual property valuation in bankruptcy
The full article of Intangible asset and intellectual property valuation in bankruptcy by Weston Anson can be read in its entirety here .
2009 Professional Association Directory
A comprehensive directory of professional associations in the area of business valuation and mergers and acquisitions.
The Transaction Method – How Do You Really Use It?
The transaction method will allow the appraiser to locate sales of business in a same or similar industry for the purpose of applying the market approach.
Audit and Litigation Issues Pertaining to the Formation of Family Owned & Controlled Partnerships & Limited Liability Companies
Current Issues Audit and Litigation Issues Pertaining to the Formation of Family Owned & Controlled Partnerships and Limited Liability Companies by ...
Guideline Public Company Method: Control or Minority? Control Position
Click here to download the PDF version of this presentation. Guideline Public Company Method Control or Minority? Control Position By Gary R Trugman CPA/ABV, MCBA, ASA, MVS Introduction The final value reached in the appraisal of a closely held business may be more or less than the value that was calculated using the methods of valuation that are generally accepted in the field of business valuation. The conventional wisdom ...
Rate and Flow
An Alternative Approach to Determining Active/Passive Appreciation in Marital Dissolution ...
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 ...
Medical A/R: Top Issues That Impact Your Valuations
An article published in the November 2008 BVU authored by: Mark Dietrich, CPA, ABV ...
Business Value Standards in Divorce
BUSINESS VALUE STANDARDS IN DIVORCE By Alan S. Zipp Attorney at Law Certified Public Accountant AICPA Accredited in Business Valuation Certified Business Apprais ...
The Court Appointed Expert
The Court Appointed Expert SECOND JUDICIAL DISTRICT COURT COUNTY OF BERNALILLO STATE OF NEW MEXICO No. DM 98-999 Harvey Hadditt, Petitioner, vs. Harriett Hadditt, Responden ...
McErlean Report to the Treasury Inspector General
Report to the Treasury Inspector General for Tax Administration IRS Violations of Taxpayers Constitutional Right to Uniformity in the Assessment of Taxes Based on Appraised Values 4/20/99 Matthew N. McErlean, MBA, MS, MAI Valuation Subject Matter Expert/Senior Appraiser Coordinated Examination Institute, School of Taxation Corporate Education, Internal Revenue Service 410.308.0359 mcerlean@home.com Table of Contents IRS Violations of TaxpayersÕ Constitutional Rights 1 IRSÕs Position on Its Valuation Practices 6 IRS Rejection of Uniform Standards of ...
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 ...
BVR's Glossary of Business Valuation Terms
This glossary has been developed to provide guidance to business valuation practitioners by further memorializing the body of knowledge that constitutes the competent and careful determination of value and, more particularly, the communication of how that ...
Restaurant Sale Documents
Dick Ayers provides sellers with a “Sellers Presentation” packet and buyers with a “Buyers Presentation” packet. In addition, when a prospective buyer is identified for a specific business ...
Pennell and IRS TAMs Miss the FLP 2703 Mark
INTRODUCTION This memo is written periodically for the valuation clients of Willis Investment Counsel and for the attorneys and CPAs we work with on valuation issues. Willis Investment Counsel is a ...
The Effect of Prior Transactions and Subsequent Events on Hard to Value Assets
A lot of what I will be discussing today comes from actual court decisions. Most of these cases are in the tax area because the tax courts tend to be prolific in the valuation area. As I am discussing ...
The Legend of Weighted Average Return on Assets and Benchmarking Purchase Price Allocation Data
The author's research shows that only current assets, non-competes, and customer relationships have any predictability to WACC in limited industries. In general, when intangibles have significance, their coefficients are negative, which reduces WACC and implied risk. This finding supports the claim by Lev and Gu (2008) that intangibles are important assets, which reduce, not increase risk. The concept that intangible always should have a premium above WACC is unfounded, and the premise of ARM 34 that intangibles are ancillary assets is outdated. The author suggests and alternative method to use purchase price allocation data to support the selection of premiums above WACC.
Valuing Professional Practices - Thorny Challenges
Professional practices are hard to value because so much of the utility being provided is tied up in the personal attention of the practitioner.