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Gift and Estate Tax Valuation Update

Join Barry Sziklay for important 2021 income and transfer tax valuation cases as well as the valuation aspects of the adequate disclosure regulations required to report a gift for federal transfer tax purposes and start the statute of limitations running. Internal Revenue Code (IRC) Chapter 14 valuations, Special Valuation Rules §§ 2701-2704, will be addressed in a summary fashion given the complexities of the rules required for a valuation to meet the requirements of Chapter ...

Fraudulent Transfers: Solving for Solvency

Even back as far as Elizabethan times, a fast-thinking shepherd—having been warned that the sheriff was about to descend on his flock to satisfy a creditor’s writ—could not simply convey his sheep to his brother for a shilling and then claim to have no assets to satisfy his debts. While not precisely a lost profits or damages calculation, fraudulent transfer is an area where attorneys require significant input and expertise from accountants and other financial ...

Beyond FMV: Commercial Reasonableness of Physician Compensation Post-MACRA

The influx of federal money over the past several decades to healthcare providers, and the allocation of those dollars, drastically transformed the healthcare delivery system in a way that has had dramatic impact on the economic and financial value of healthcare enterprises, assets, and services. The recent paradigm shift in the reimbursement environment, from volume to value, has had perhaps the greatest impact on the processes and outcomes of valuation assignments, as the reimbursement environment ...

Charron v. Sallyport Global Holdings, Inc.

In a buyout case, the court finds that, in reselling company, defendants undervalued rollover equity interest by double counting risks specific to the company in order to avoid triggering windfall provision in prior sales agreement favorable to plaintiff.

BV News and Trends October 2021

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

Capturing the liquidity premium--as an investor and as a business owner

Now available: updated BVR summary of state goodwill

We’ve just updated the state-by-state summary of case law considering the disposition of marital goodwill in divorce.

Note for appraisers using Done Deals

ktMINE User Guide

Free Downloads

Download this overview of the ktMINE platform that includes the search center, search filters by industry, agreement types, and more.

SFAS 142 overview

Goodwill Hunting, An Overview of Statement of Financial Accounting Standard 142 (Goodwill and Other Intangible Assets), Travis W. Harms and Andrew K. Cibbs, Valuation Strategies , March/April 2 ...

More guidance from the High Court on LLP profit distributions

In Tribe v Elborne Mitchell LLP [2021] EWHC 1863 (Ch), a long-term LLP partner claimed he was not awarded a fair profit share for multiple years.

Are you current in goodwill and lost profits analysis?

For the most current overview of goodwill valuation, join expert ...

Global BV News: Valuation issues in Japan

For a high-level summary of valuation issues for companies with operations in or considering transactions in Japan, check out this overview prepared by Tanizawa Sōgō Appraisal Co. Ltd., a member firm of the Valuation Research Group.

Global BV News: IVSC issues second paper on ESG

Earlier this year, the International Valuation Standards Council (IVSC) issued a Perspective Paper of business valuations and environmental, social, and governance (ESG) factors (see our coverage here).

Divorce goodwill, and healthcare lost profits lead BVR’s training calendar this week and next

8th Circuit Reallocates Value of Covenant Not to Compete to Intangible Assets Using a Nine-Factor Test

The parties to the sale of a beer distributorship allocated $1 million to the covenant not to compete and assigned no value to the company's intangible assets.

Damages Awarded for Violation of the Motor Vehicle Franchise Act

The Illinois Supreme Court affirmed a damage award for violation of the Motor Vehicle Franchise Act.

Goodwill equal to half of enterprise value in acquisitions

On average, clearly identified intangible assets (such as brands) represented just 23% of enterprise value, while 47% of enterprise value in recent corporate transactions was ascribed to “goodwill.”

Delayed Personal Injury Award Payment Is Personal Property

The Nebraska Court of Appeals reversed a trial court's order dividing a settlement payment for one spouse's personal injury between the divorcing parties.

Failing Business’s Debt Is Marital Liability

The Nebraska Court of Appeals considered the valuation and division of the assets and liabilities of a massage therapy business operated by the husband. One client, who was not planning to renew its contract, generated the business’s revenues.

Last chance for early-bird pricing for Fair Value Summit

Due to an enthusiastic, post-New Year’s registration for BVR’s 3rd Annual Summit on Fair Value for Financial Reporting, we’ve extended early (discounted) pricing until this Friday ...