Other Articles
"ASA Board of Governors Rejects Task Force Consolidation Proposal; Board Approves Alternative Proposal for Joining ASA and NAIFA," ASA Newsline, December 2000, Published monthly. (800) ASA-VALU.
Does block size affect DLOM
Has anyone ever published data indicating premiums or discounts for varying ownership percentages? For instance, has anyone produced the following chart for a privately held company?
Appraisal Firm Not Liable for Professional Malpractice; ESOP Trustee Must Prove Justified Reliance
This trial court matter arose as a result of prior litigation in which the trustee of the Kroy ESOP was found liable for breach of its fiduciary duty.
Fiduciary and Valuation Issues Arising from Eyler v. Commissioner
n FIDUCIARY AND VALUATION ISSUES ARISING FROM EYLER V. COMMISSIONER , Gould, Susan E., and Gregory K. Brown, Esq. Willamette Management Associates Insights , Spring 1999. This article is av ...
IBA presents sample appraisal reports
Business Appraisal Reports Library , Vols. I and II , The Institute of Business Appraisers, Inc. , P.O. Box 17410, Plantation, FL 33318, (800) 299-4130, members: $499 (CD only-$399), nonmember: $59 ...
Parrott v. Coopers & Lybrand, L.L.P.
At issue is the valuation of employee's stock after termination and breach of fiduciary duty by the majority shareholder.
Accountants for Company Not Liable to Terminated Employee
This accountant malpractice action arose as a result of the plaintiff's efforts to obtain a higher price for his 40,500 shares of stock of Pasadena Capital Corp., an investment advisor firm.
Tax Court Holds Sales Transactions Not Indicative of FMV
This issue in this estate tax matter was the fair market value on Sept. 7, 1993, of decedent's 366,385 shares of common stock of Hastings Books, Music & Video Inc.
Expert Qualifications Key to Court Decision
The primary issue in the ESOP litigation the Secretary of the United States Department of Labor (DOL) filed is the fair market value of the Hall Holding Co. stock the Hall Holding ESOP purchased.
Bank One Arizona v. Benchmark Valuation Consultants
At issue is the claim of professional malpractice.
Appraisal Firm Not Liable for Professional Malpractice ESOP Trustee Must Prove Justified Reliance
This trial court matter arose as a result of prior litigation in which the trustee of the Kroy ESOP was found liable for breach of its fiduciary duty.
Estate of Marmaduke v. Commissioner of Internal Revenue
At issue is the fair market value, as of the date of decedent's death, of 366,385 shares of common stock of a closely held corporation.
Small-Block Sales Not Indicative of FMV; 30% Marketability Discount Applied
The issue in this estate tax matter was the fair market value on Sept. 7, 1993, of decedent's 366,385 shares of common stock of Hastings Books, Music & Video Inc., a closely held corporation.
Illiquidity Increases With Block Size
The Tax Court determined the fair market value, including a discount for lack of marketability, of a large block of stock in a retail books, music, and video chain operating in the South and Southwest.
Stock valuation issues for S corporation ESOPS
Valuation Issues for ESOPs in S Corporations By David C. Light Richard C. May Introduction Recent changes in the tax law have opened the door to a significant new opportunity ...
Reich v. Hall Holding Company, Inc.
At issue is the fair market value of the Hall Holding stock purchased by the Hall ESOP.
Adjustments Required to Value Holding Company Stock
The primary issue in this ESOP litigation is the fair market value of the Hall Holding Co. stock the Hall Holding ESOP purchased.
The ESOP Association 1999 Membership Directory
The ESOP Association. The ESOP Association 1999 Membership Directory . 1726 M Street, N.W., Suite 501, Washington, D.C. 20036; (202) 293-2971; fax (202) 293-7568; $30 to members, $250 to non-member ...
Harper v. Lovelace
At issue is whether or not Caldwell's Board of Directors violated their fiduciary duty to appellants in the course of negotiating the sale of Caldwell to Contech.
Markets awash in capital for private equity financing
The Institute for International Research presented a new conference, "Financing Privately-Owned Middle Market Companies," in Atlanta Jan. 25-26. Although the conference was poorly attended, there were ...
Shareholder Dispute Cases
In this case, the court upheld a Chancery Court decision that the board of directors of a company did not violate its fiduciary duty in organizing the sale of the company's stock to a competitor.
1999 Professional Associations Directory
The Appraisal Foundation The Appraisal Foundation is authorized by Congress as the source of appraisal standards and appraiser qualifications, which it promulgates through the Appraisal Standards ...
Publications and Products, The ESOP Association
Publications and Products, The ESOP Association , 1726 M Street, NW, Suite 501, Washington, D.C. 20036, (202) 293-7568. The ESOP Association introduces its 1999 catalog of products and publications ...
Fair Value Standard Applies in Dispute
Plaintiff William McCallum, former chief executive officer of Rosen's Diversified Inc., was terminated in 1991 and seeks to redeem his stock for $5 million.
ASA summer '98 conference coverage (continued from August issue)
Highlights from the ASA's summer 1998 conference.