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Kress and S Corp Valuations: Be a Little Cautious

Details have emerged about the methodology the government’s valuation expert used in the Kress gift tax case. The case is important because both sides tax affected the earnings of the subject S corp, which is contrary to the position the IRS and the Tax Court have taken in the past.

Hot Topics Abound at ASA Fair Value Conference in New York City

The size premium, globalization, fund valuations, CEIV status, valuing debt, recent inventory guidance, and a new regulatory crackdown highlighted the recent American Society of Appraisers (ASA) Fair Value Conference, which turned out to be an outstanding event.

Yukon Court Awards Premium in Fair Value Determination—A Comment on Carlock v. ExxonMobil Canada Holdings ULC

This case should resonate with all valuation experts involved in M&A work. The court labeled the fairness opinion as “inadequate,” emphasizing that the financial advisor was entitled to a “success fee.” The court also pointed to the lack of disclosure of the analysis underlying the advisor’s conclusion.

A Conversation With the New Editor of Business Valuation Review™

The American Society of Appraisers (ASA) recently appointed Victor Jarosiewicz as the new editor for its business valuation journal. BVU had the pleasure of talking with him about his new role and his thoughts on the business valuation profession.

BVFLS Firms Disclose Their Best Management Practices

A focus on quality control, the improvement of work product output, as well as the support of staff are among the most successful new management practices or policies business valuation, forensic, and litigation support (BVFLS) firms used over the past year, according to a BVR survey.

RCReports Launches Study on Reasonable Compensation Valuation Practices

A provider of compensation data, RCReports, is doing a study designed to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation.

BVU News and Trends June 2019

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends June 2019

Business valuation news from a global perspective.

Two Articles Addressing Firm Quality and Its Impact on the Size Effect

The authors discuss two recent papers that present the concept of firms’ quality and show that it plays an important role in understanding the size effect. Also discussed are papers that present a differing view.

No End in Sight to Size Effect Debate

A look at several recent articles on the so-called size premium that perpetuate the debate on this topic. Some appraisers feel that the size effect has diminished or disappeared since it was first documented in 1981, while others feel it is alive and well.

Survey Uncovers the Most Effective Ways to Get More BV Business

Based on a BVR survey, a discussion of what techniques are best at bringing in valuation business and an identification of the most likely prospects.

Industry Snapshot: Automobile Dealers

An at-a-glance overview and update on current trends, value drivers, and valuation approaches in the complex world of automobile dealerships.

Appraiser Shuns Public Data for Private Cost of Capital

One appraiser has done hundreds of valuations of small owner-operated firms by looking to private capital markets to estimate cost of capital. This eliminates the need to make all of the many assumptions and adjustments to convert data from actively traded stocks into proxies for private-company valuation.

How Changes to Transfer Pricing Rules Impact Valuation Practitioners

The authors discuss new rules in the transfer pricing landscape and a trend toward carving out the financial and economic study from the functional analysis.

BVU News and Trends May 2019

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends May 2019

Business valuation news from a global perspective.

When the marriage is over, what is the physician practice worth?

When a physician gets divorced, the value of his or her ownership interest in the practice is often included as an asset for property distribution purposes. In the BVR/AHLA Guide to Healthcare Industry Finance and Valuation, contributing author Stacey D. Udell dives into how the value of a physician practice is based on the valuator’s informed judgment applied to the specific facts and circumstances.

Eatery multiples in latest Duff & Phelps report

Publicly traded quick service restaurants had a mean multiple of 16.5x (enterprise value as a multiple of EBITDA) in 2018 and are estimated to achieve a multiple of 16.8x in 2019, according to the “Restaurant Quarterly Update—Spring 2019” from Duff & Phelps.

New edition of ASC valuation survey released

Valuation multiples for controlling interests in ambulatory service centers (ASCs) are increasing, according to the “2019 ASC Valuation Survey” from HealthCare Appraisers Inc.

ASA opens nominations for Rising Stars Award

The American Society of Appraisers has launched its second annual offering of the Rising Stars, an award that honors the brightest valuation professions, age 40 and under, who have demonstrated success over the past fiscal year.

Willamette gives insights into shareholder litigation

The Spring 2019 Insights from Willamette Management Associates focuses on shareholder litigation and is edited by Kevin M. Zanni.

Global BV News: Valuation gap for financial planners in Australia

There is a wide gap between what buyers are prepared to pay for high-quality financial planning practices in Australia and those that are considered “conventional,” reports Radar Results, an M&A expert that specializes in the financial services sector.

Global BV News: RICS debuts its BV Symposium in New York City June 3

BVWire looks forward to attending the first RICS Business Valuation Symposium, a half-day event that will examine such issues as recent changes that impact global trends in valuation, fair value measurement estimates and challenges in financial reporting, how the community is responding to the new quality monitoring program, and whether advances in technology will necessitate further changes.

BV movers . . .

Luis A. Argueso and Andrea M. Ferrari, JD, MPH, have been named partners at Boca Raton, Fla.-based HealthCare Appraisers Inc.

CPE events

Cannabis and Hemp: Valuation and Industry Update (May 28), with Ronald Seigneur (Seigneur Gustafson LLP) and Ryan Cram (Seigneur Gustafson).

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