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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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Are S corps. more valuable?
What are your thoughts on the effects on value of S corporation status? Do you feel that an S corporation is more valuable than a C corporation? Do you use pre-tax earnings and pre-tax rates or tax affect the S corporation earnings? Would your thoughts be different if the corporation held appreciated property (i.e., trapped-in tax)? How do you deal with the built-in gains issues? What if all of the earnings were distributed from the ...
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.
ESOP Due Diligence Checklist
This checklist is excerpted with permission from Willamette Management Associate’s Guide to ESOP Valuation and Financial Advisory Services ...
S versus C - facts and circumstances
By Edward Giardina, MSA, CPA/ABV, CVA Edward Giardina CPA, P.C., Boston, MA I am writing to advance the discussion in the recent series of articles in Shannon Pratt's Business Valu ...
Minority Shareholders' Rights
INTRODUCTION This paper is intended to outline some of the practical and legal problems associated with minority shareholder positions in business corporations. In general, the outline focuses on t ...
A tool for shareholder liquidity, estate planning, and management succession planning
- 1 - A TOOL FOR SHAREHOLDER LIQUIDITY, ESTATE PLANNING AND MANAGEMENT SUCCESSION PLANNING By: John A. Kober, Shareholder Boswell & Kober, P.C. Website: www.bosko.com This outline has been prepared to provide general information on the legal issues involving the valuation issues associated with acting as the financial advisor to the fiduciary of the Employee Stock Ownership Plan. Because of its generality, the information provided herein may not be applicable in all situations and ...
Gross v. Commissioner (Abstract January 2002 BVU)
Gr ossv.Commi ssi oner (Appeal - Abstract) 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. Pleae 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 Valuation Resources, LLC.
Stock vs. Asset Purchases
ABOUT THE AUTHOR: ANDREW J. SHERMAN is a Partner in the Washington, D.C. office of Dickstein Shaprio Morin & Oshinsky LLP, with over 350 attorneys nationwide. Mr. Sherman is a recognized international authority on the legal and strategic issues affecting ...
Estate of Adams v. Commissioner (Abstract May 2002 BVU)
Est at eofAdamsv.Commi ssi oner (Abstract) 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. Pleae 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 Valuation Resources, LLC. All ...
Jelke Reversal: Case Law Overview
Prepared by John Porter, Esq. for the January 17, 2008 BVR Teleconference ...
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 ...
Are sharp drops offset by rises?
With regard to the article on page 22 of your October issue regarding valuation always being a prophecy of the future, I noticed that the sidebar accompanying the article provides significant support to the proposition that the price can be effected downward by less than expected earnings. However, to truly support the proposition, data showing upward movement upon more favorable than anticipated expectations should also be provided. I, too, enjoy reading this publication. Keep up ...
Full Text of Delaware Open MRI Radiology Associates, P.A. v. Kessler, et al.
Full Text of Delaware Open MRI Radiology Associates, P.A. v. Kessler, et al.
RECAPITALIZATION
A leverage re-cap is the jargon for the word “re-capitalization,” which means a revision of the capital structure. According to Webster’s dictionary, capital structure is “the makeup of the capitalization of a business in terms of the amounts and kinds of ...
Using WACC in Tax Court
Your manual, Guide to Business Valuations , paragraph 506.11, Calculation of the Weighted Average Cost of Capital, discusses the need to use a WACC under a debt-free valuation method. This ...
Estate of Heck v. Commissioner (Abstract March 2002 BVU)
Est at eofHeckv.Commi ssi oner (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 Valuation ...
Estate of Adams v. Commissioner (Full Text)
Est at eofAdamsv.Commi ssi oner (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 Valuation ...
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 ...
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 ...
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus ...
Discounts for Lack of Marketability for Closely Held Business Interests
October 2001 Discounts for Lack of Marketability for Closely Held Business Interests by Maher, J. Michael Discounts for Lack of Marketability for Closely Held Business Interests By J. MICHAEL MAHER From his study, the author concludes that most appraisers underestimate the proper discount for lack of marketability. The results, he says, seem to indicate that this discount should be about 35%. ONE OF THE MOST RAPIDLY changing areas affecting the valuation of closely held ...
Economic value explained
I sat in on the teleconference on “Mastering Your ESOP Valuations” and was wondering if anyone could assist me in explaining the concept of economic value in ESOP valuation.
1999-2000 Caselaw Review
1999-2000 Caselaw Review • STANDARDS FOR ADMISSIBILITY OF EXPERT TESTIMONY • TRANSFER OF INTERESTS IN FAMILY LIMITED PARTNERSHIPS • TAX- EXEMPT STATUS, PROHIBITED INUREMENT, EXPERT ADVOCACY • STRICT CONSTRUCTION OF THE REQUIREMENT FOR A QUALIFIED APPRAISAL • VALUE OF COVENANTS NOT TO COMPETE, NOT TO DISCLOSE TRADE SECRETS • TRADEMARK VALUATION, RELIEF-FROM-ROYALTY METHOD, SALE TO RELATED ENTITY • RECENT CITATIONS TO THE DAVIS AND EISENBERG CASES • CONSIDERATIONS IN THE VALUATION OF SYNERGIES Presented ...
Keath responds to judge's opinion in Smith
For obvious reasons, I was disappointed by Judge Gale’s opinion in Estate of Smith v. Commissioner . For perhaps less obvious reasons, however, the opinion caused me some concern. Few ...
What is Reasonable Compensation?
Authored by Kevin R. Yeanoplos, CPA/ABV ASA and Ronald L. Seigneur, MBA, CPA/ABV, CVA ...