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Use of Asset-Level Deductions Hinges on Business Strategy

State’s high court strikes down district court’s fair value determination, finding reliance on prior law prohibiting use of deductions was misguided where company pursued strategy of selling off real estate and other assets at time of triggering event.

What's in store for BV in 2015?

What were the most significant BV developments in 2014? What can we expect for 2015? BVWire posed these questions to the editorial advisory board of BVR’s Business Valuation Update. Here are a few comments.

Utah Resources International, Inc. v. Mark Technologies Corp.

State’s high court strikes down district court’s fair value determination, finding reliance on prior law prohibiting use of deductions was misguided where company pursued strategy of selling off real estate and other assets at time of triggering event.

New paper calls CAPM 'absurd

Hanson Trust PLC v. ML SCM Acquisition

At issue are breach of fiduciary duty by the board of SCM and whether the trial court should have considered the extensive evidence on whether the option prices were indeed "within the ...

Tax Court, Frustrated by Inadequate Data, Inscrutable Analyses, Bases Reasonable Compensation on RMA Ratios

The issue in this case was the reasonableness of compensation paid to the shareholder and primary officer of Brewer Quality Homes Inc. (Brewer).

Brewer Quality Homes, Inc. v. Commissioner (I)

Issue is the extent to which amounts that petitioner paid to shareholder-officer are deductible as reasonable compensation under section 162(a)(1).

S corporation versus C corporation values

In this article on the topic of C versus S corporation values, Chris Mercer addresses problems and choices for the appraiser in the aftermath of three controversial court decisions ( Gross v. Commiss ...

Valuation of high-tech companies requires modification of standard approaches

The valuation of early stage technology companies ("high-tech") is significantly more challenging than valuing more mature businesses in other industries. These companies are commonly characterized by ...

Control premiums unlawful?

Minority Discounts and Control Premiums in Appraisal Proceedings , Richard A. Booth , The Business Lawyer , November 2001, pp. 127-161. The author, a professor of law at the University of Maryla ...

For ABVs and ABV aspirants

A CPA's Guide to Valuing a Closely Held Business , Gary R. Trugman , American Institute of Certified Public Accountants, 2001. Available from Business Valuation Resources, 7412 S.W. Beaverton-Hillsd ...

From experts in valuation in each of nine industry groups to a takeoff on Survivor, AICPA BV Conference offers variety

The 2001 AICPA Business Valuation Conference held at the Venetian in Las Vegas December 2-4 was attended by 840 people (by the way, the Venetian served the best conference food that I've ever experienced).

Pitfalls in fairness opinion valuations

This article is excerpted from a longer paper prepared by Gil Matthews for presentation at the ABA Family Law Section's National Business Valuation Conference to be held May 3-5 in San Francisco, Cali ...

Ibbotson's SBBI 2001 Valuation Edition has enhanced features

Reviewed by Ronald L. Seigneur, MBA, CPA/ABV, CVA* 2001 SBBI Valuation Edition Yearbook , Ibbotson Associates. 225 North Michigan Avenue, Suite 700, Chicago, IL 60601-7676, (800) 758-3557, Fax ...

Cost of private equity exceeds cost of public debt

I was curious to know if any contributors to BVU over the years have addressed the situation where, in arriving at a WACC for a private company with public debt, the equity appears to have ...

McMullin v. Beran

At issue in this shareholder dispute case is breach of fiduciary duties in connection with Lyondell's acquisition of Chemical's shares.

In re: Unocal Exploration Corp.

At issue is breach of fiduciary duty.

Small stock premium

In the BVU , the Cost of Capital summary shows 10 th decile small stock premiums at 4.35% (Dec. 13, 1999). Is this to be used with CAPM (with beta included) or in a build-up model, with ...

Using the sum beta approach

Since the 1999 Stocks, Bonds, Bills and Inflation Valuation Edition was published, we have a new tool. That tool is Tables 4-7 and 4-8, which reflect beta using the sum beta approach or u ...

Getting a grip on foreign discount rates

From the above data, it would appear that both Japan and the U.S. are developed countries, implying stability and lower risk than developing countries such as Brazil, Russia, or Thailand. But in researching for interest rate data on Japan, the public data available, which includes the Economist and the Financial Times, indicate the interest rate spread on 10-year government bonds to be substantially different for Japan is the U.S., implying that Japan as much lower in risk.

Not Necessary to Tax Affect Pepsi Bottler S Corp Earnings

Petitioners in this case were gifted a total of 373.5 shares of common stock out of 19,680 outstanding shares in G&J Pepsi-Cola Bottlers Inc. (an S corporation) from their parents, and each filed a Form 709 (United States Gift and Generation Skipping Transfer Tax Return) in a timely manner.

Gross v. Commissioner (I)

Business Valuation and Taxes: Procedure, Law and Perspective ...

Proposed CAPM alternative

"The Market Model: An Alternative to the CAPM," Stanton, Dr. Thomas C. , Business Valuation Review , March 1999, pp. 12-15. According to Stanton, "business valuators can improve their calculatio ...

IBA Conference

n The court appointed expert Darrell V. Arne, CBA, ASA, CPA, CBI Arne & Co. Albuquerque, NM Darrell emphasized that there is a demand for court-appointed experts, courts and litig ...

Stocks, Bonds, Bills and Inflation: Valuation Edition

Reviewed by Shannon Pratt Ibbotson Associates is coming out with a new Valuation Edition of their 1999 annual Stocks, Bonds, Bills and Inflation. The book will be available in March, wit ...

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