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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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How to Review Opposing Appraiser's Expert Report and Prepare Your Attorney for Cross Examination
IBA Annual Conference, June 1-4, 2003, Orlando, Florida ...
The Valuation of Human Capital Intangible Assets
2006 AICPA National Business Valuation Conference December 3-5, 2006 Austin, Texas ...
Application of the Market Approach in Valuing a Canadian Business
American Society of Appraisers 22nd Annual Advanced Business Valuation Conference October 16-18, 2003 ...
Building A Business Valuation Library
1999 AICPA National Business Valuation Conference Las Vegas, Nevada December 5-7, 1999 ...
Valuation of Healthcare Assets—The Definition, Classification, and Determination of Intangible Assets in Healthcare Service Sector Entities
“Share the Wealth” Institute of Business Appraisers 2001 National Conference Orlando, Florida May 10, 2001 ...
The Applications and Uses of Discounts and Premia in Business Valuation
The Applications and Uses of Discounts and Premia in Business Valuation 1. Background 1. Different valuation approaches and methods produce different indications of value by the very nature of the empirical data we use in the valuation approach or method. Therefore, we often need to make adjustments to arrive at the fair market value of the interest being appraised. 2. The entire notion of a discount is meaningless until the base from which it ...
Current issues in the valuation of the healthcare entities
Presentation at the ASA International Appraisal Conference August 15-18, 1999 ...
The Valuation of Healthcare Entities in a Changing Regulatory and Reimbursement Environment
American Society of Appraisers 18th Annual Advanced Business Valuation Conference October 29, 1999 ...
The Business of Celebrity
INTRODUCTIONIt has been said that no society has ever had as many celebrities as ours, and has revered them so intensely. So pervasive is our interest in celebrities that it has been further suggested that more Americans can name all three of the Stooges than can name the three branches of government. The electronic media and the Internet have increased our capacity to collect, process and transfer information, rapidly eroding previous barriers, and providing ...
Made in the U.S.A.: Appraisals in the Manufacturing Industry
Presented to The Institute of Business Appraisers 1998 National Conference San Antonio, Texas Saturday, January 31, 1998 ...
Comparing three payout assumptions impact on values of S versus C corps
As the accompanying editorial suggests, whether S corporation interests are worth more than C corporation interests, at least at the minority interest level, depends on several factors. One important ...
The S Corporation Economic Adjustment Model Revisited
The Winter 2003 edition of Insights first presented1 ôThe S0 Valuation of S Corporation Stock: The Equity Adjustment Multiple.ö That article presented the theoretical and concep-where: tual background for the development of a mathematical for¡ k1 = Inv ...
Recent Letter Ruling Allows Rollover of S Corporation ESOP Stock
In IRS Letter Ruling 200122034, the Internal Revenue Service ruled that a rollover of S corporation stock into an IRA does not terminate the corporationÆs S taxpayer status if the corporation repurchases the stock immediately. In this ruling, XYZ Comp ...
SHOULD YOUR ESOP SPONSOR COMPANY ELECT S CORPORATION STATUS?
The larger the percentage of the sponsor company stock that is owned by the ESOP, the more compelling it is for the employer corporation to consider S corporation status. However, there are a number of issues that are outside of the employee benefits aren ...
S Corporation Status Versus C Corporation Status — Which Taxation Status Is Right for Your ESOP Company?
It has been almost eight years since the effective date of legislation allowing an ESOP to qualify as an S corporation shareholder. Since that time, the growth in the number of ESOPs that are sponsored by S corporations has been significant. This grow ...
INCOME TAX ISSUES RELATED TO THE FINANCIALLY DISTRESSED S CORPORATION
Like any other type of business entity, a financially distressed S corporation may have to restructure its debt obligations in the current economic environment. Unlike many types of business entities, there are specific S corporation income tax ramificati ...
ASA summer '98 conference coverage (continued from August issue)
Highlights from the ASA's summer 1998 conference.
Florida (Judicial Dissolution)
607.1430 Grounds for judicial dissolution. --A circuit court may dissolve a corporation or order such other remedy as provided in s. 607.1434 : (1)(a) In a proceeding by the Department of Leg ...
N.Y. Bus. Corp. Law § 903
S 903. Authorization by shareholders. (a) The board of each constituent corporation, upon adopting such plan of merger or consolidation, shall submit such plan to a vote of share- h ...
New York (Judicial Dissolution)
S 1101. Attorney-general`s action for judicial dissolution. (a) The attorney-general may bring an action for the dissolution of a corporation upon one or more of the following grounds: &n ...
U.S. Court of Appeals: 'Tax Affecting' Procedure Inappropriate in S Corporation Valuation
ing hypothetical corporate income taxes. This income taxThe U.S. Appeals Court for the Sixth Circuit recently weighed expense adjustment is commonly made in S corporation valu in on the appropriate approaches, methods, and procedures ations even though ...
Indiana (Dissenter's Rights)
IC 23-1-44 Chapter 44. Dissenters' Rights IC 23-1-44-1 Sec. 1. As used in this chapter, "corporation" means the issuer of the shares held by a dissenter before the corporate action, or the s ...
Tax-affecting S corp earnings
In light of the Gross decision, have you taken a formal position regarding the appropriateness of tax-affecting S corporation earnings? I have studied your comments about this issue in the ...
The Market Approach-A Case for Pratt's Stats
The Market Approach- A Case for Pratt’s Stats By: Robert L. Green, CPA, CVA, CFE, CM&A President ValueNetex Corporation Canyon Rim Plaza 3191 South Valley Street, Suite 205 Salt La ...
Supreme Court Rules COD Income Can Increase Stockholder Basis in S Corporation
In Gitlitz v. Commissioner, 531 U.S. ___, 121 S. Ct. 701 (2001), the U.S. Supreme Court (1) reversed a taxpayer-negative rul-ing of the Tenth Circuit and (2) held that cancellation of debt (COD) income passes through to S corporation shareholders before ...