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Judges Roundtable: View From the Bench

In this very special presentation, BVR's 2011 Online Tax Summit welcomes Judges Laro, Jacobs, and Cohen of the United States Tax Court for their unique perspective on the court and what it expects from expert financial witnesses. Webcast live from the Georgetown Law Center and moderated by expert appraiser Jay Fishman, this presentation is perhaps the only setting where you can hear directly form these jurists on what they expect from attorneys and expert witnesses ...

In re Appraisal of Columbia Pipeline Grp., Inc.

In statutory appraisal action featuring publicly traded company, court relies on deal price for fair value; although flawed, sale process, when compared to process in three key high court decisions endorsing deal price, does not undermine validity of deal price; no adjustment for synergies.

Physician Compensation in an Era of High Demand and Limited Providers

As noted in the AHLA/BVR Guide to Healthcare Valuation, when it comes to physicians, variety abounds,"with over 700,000 physicians in the US and over 470,000 working in over 40,000 group practices. There are single specialty, multispecialty, hospital affiliated, non-hospital-affiliated, for-profit, not-for-profit, and academic practices." In examining physician compensation, then, it can be difficult to know where to begin. In Part 11, BVR's Online Symposium on Healthcare Valuation turns to physician compensation and looks at how new ...

Advanced Workshop on Lost Profits Calculations

In the Comprehensive Guide to Lost Profits Damages for Experts and Attorneys, Robert Gray and James O'Brien define a financial expert's role as providing "a credible opinion regarding lost profits economic damages in a legal setting," adding that this expert must "demonstrate integrity and objectivity when presenting their professional opinions." Over the course of this four-hour, intensive, and interactive workshop, Gray and O'Brien will show what every expert should know about the calculations that go into ...

Cullifer v. Commissioner

In transferee liability case, Tax Court finds IRS proved petitioner was liable for causing company’s fraudulent asset transfers and benefitted from intermediary company’s fraudulent transfer; valuations showed company was insolvent at time of transfers.

Journal of Business Valuation 2016 Edition

From the CBV Institute ...

How the IRS Determines Reasonable Compensation and What You Should Do

In the most up-to-date commentary on reasonable compensation and the IRS, Mike Gregory, the original champion with the IRS on this issue, gives commentary on how to determine reasonable compensation for federal tax purposes. With fresh insight from developing his latest book, Business Valuations and the IRS, Five Books in One, Gregory will cover three IRS Job Aids including highlights of the Job Aid on Reasonable Compensation. He'll then critique each and offer valuable insights ...

Vol 27 No. 6

Free Downloads

 BVR W h a t I t ’ s W o r t h Business Valuation Update™ June 2021, Vol. 27, No. 6 Thank you for visiting Business Valuation Resources, the leading provider of quality acquisition data and analysis. For more information about any of our premier valuation products or services, please call (503) 479-8200 or email info@bvresources.com. You may also download our complete product brochure at: www.bvresources.com/allproductbrochure For permission requests, please email permissions@bvresources.com. Business Valuation Resources, LLC 111 SW Columbia Street, Suite 750 | Portland, OR ...

John Johnson Sales Company, Inc. Valuation Report January 31, 2006

JOHN JOHNSON SALES COMPANY, INC. VALUATION REPORT JANUARY 31, 2006 A I C P A A r t i c l e BVR W h a t I t ’ s W o r t h An AICPA Sample Valuation Report Reprinted with permission by Business Valuation Resources, LLC Thank you for visiting BVResearch and downloading this article. This sample valuation report was excerpted from the book Understanding Business Valuation, 3rd Edition, by Gary ...

The Triad Entities Valuation Report November 29, 2000

THE TRIAD ENTITIES VALUATION REPORT NOVEMBER 29, 2000 A I C P A A r t i c l e BVR W h a t I t ’ s W o r t h An AICPA Sample Valuation Report Reprinted with permission by Business Valuation Resources, LLC Thank you for visiting BVResearch and downloading this article. This sample valuation report was excerpted from the book Understanding Business Valuation, 3rd Edition, by Gary Trugman, copyright ...

DLOM: Building, Supporting, and Reconciling Multiple Models

There are 75 methods to determine a DLOM. Navigate through the maze of methods with experts Jim Alerding and Josh Angel as they point out the primary methods that you need to master. With a fresh understanding after researching and co-writing the Discount for Lack of Marketability Guide and Toolkits, our experts show you how to determine a DLOM from those methods, and, more importantly, they help you build the knowledge on how to support ...

Evaluating and Applying Control Premiums

In recent years, a greater amount of scrutiny has been placed on valuation analysts’ selection and use of control premiums. As a result, there has been a renewed interest in distinguishing acquisition premiums from control premiums and equity premiums from invested capital premiums. Join Timothy Meinhart for a comprehensive discussion of the proper quantification and application of acquisition premiums and control premiums and also learn about the benefits of using market-based invested capital premiums rather ...

Lucent Technologies, Inc. v. Gateway, Inc. (II)

Court reverses record-setting $358 million damages award for unreliable expert proof on damages, including lack of sufficiently comparable licensing agreements.

Advanced Workshop on Valuations Under ASC 805 and Business Combinations

Whether known through FASB 141(r), ASC topic 805, or simply purchase price allocation, the combination of businesses can create a confusing matrix of accounting and valuation considerations. These obstacles would be challenging enough to overcome without worrying about compliance with the standards set forth through statements issued to supposedly provide guidance. In the Advanced Workshop on Valuation Issues Under ASC 805 and Business Combinations, BVR welcomes expert appraiser Mark Zyla for a special, intensive, and interactive ...

Business Valuation Update October 2019

Free Downloads

 BVR W h a t I t ’ s W o r t h Business Valuation Update™ October 2019, Vol. 25, No. 10 Thank you for visiting Business Valuation Resources, the leading provider of quality acquisition data and analysis. For more information about any of our premier valuation products or services, please call (503) 479-8200 or email info@bvresources.com. You may also download our complete product brochure at: www.bvresources.com/allproductbrochure For permission requests, please email permissions@bvresources.com. Business Valuation Resources, LLC 111 SW Columbia Street, Suite 750 | Portland, OR ...

Valuation and the IRS: Update for 2019

What are the implications of the government shut down on the IRS’s ability to audit business valuation returns in 2019? What steps should you take if your appraisal is audited by the IRS? In this must-attend webinar, expert Michael Gregory will answer these questions and cover key areas such as the top three business valuation appraisal audit areas by the IRS. Attendees will come away with recommendations on how to work with the IRS given ...

Advanced Risk Issues in Business Valuations

Risk is ubiquitous and complex. Expert Mark Gottlieb will lead this session that is dedicated to addressing specific types of risk, including industry, economic, business, and company. He will discuss what risk types to consider when forming an opinion of value and address questions such as: How are these risks discovered? How are these risks quantified? What affect may they have on the ultimate value of a company? He will also explain how risks are ...

Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update

Intangible assets represent an increasingly relevant component of an entity’s value. However, the value of intangible assets is typically not measured on corporate financial statements unless in a business combination under both generally accepted accounting principles (GAAP) in the United States and International Financial Reporting Standards (IFRS) internationally.

Alberta Permit Pro v. Terry Booth

In Alberta Permit Pro v. Terry Booth, 2007 ABQB 562 (September 19 2007), the Alberta Court of Queen’s Bench considered the damage assessments in this breach of contract action. Terry Booth (Booth) owned Alberta Permit Pro (Alberta) until he sold it to 108 ...

376599 Alberta Inc. v. Tanshaw Products Inc.

In 376599 Alberta Inc. v. Tanshaw Products Inc., 2005 ABQB 300 (decided June 3, 2005), the Alberta Court of Queen’s Bench determined the amount of the loss a nightclub experience as a result of promotion that resulted in injuries to patrons and negative m ...

Testing the S-Corp Value Premium for Realism and Reasonableness

For almost fifty years, the field of finance and the valuation profession have deliberated over the potential impact of taxation on security prices and costs of capital as well as the value effects of the tax attributes of pass-through entities (PTEs). Hundreds of papers on these topics have been published. Analytic models that offer various approaches to problem resolution have been proposed. Some have been widely used. Debates have been held in court and out.

In re PetSmart, Inc.

In statutory appraisal, Chancery decides to “defer” to deal price, citing a robust sales process and well-functioning market; petitioners’ DCF analysis was not a useful valuation tool where it was based on, “at best, fanciful” management projections.

LaSalle National Bank Association v. Paloian

Federal district court reviews bankruptcy decision for hindsight bias in determining insolvency, including expert opinions that allegedly used inflated company-specific risk premium, improper tax affecting, and ignored contemporaneous market data.

Valuing Physician Employment Arrangements

The current cycle of hospital-physician integration has created high demand for appraisals of physician compensation in employment arrangements. While the prevailing techniques for valuing these arrangements are based on physician compensation surveys and physician work relative value units (WRVUs) used in Medicare, questions are arising regarding these data's reliability and the values resulting from its use. In Part 10 of BVR's Online Symposium on Healthcare Valuation, appraiser Timothy Smith argues that overuse and overreliance on the ...

Cost of Capital in Cross-Border Valuations

Join Carla Nunes and James P. Harrington, both of Kroll (formerly Duff & Phelps), for a presentation about developing cost of capital estimates for cross-border (i.e., international) valuations. This presentation includes a comprehensive case study along with a framework for cross-border valuations and common errors to avoid. Hear a discussion of models and data sources, and see the models in action.

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