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New Version of the NICE DLOM Method Now Freely Available

William Frazier (Weaver) has a new version of his nonmarketable investment company evaluation (NICE) method for estimating a discount for lack of marketability (DLOM). An Excel template for the revised version, aptly named NICE-R, is now available.

BV News and Trends January 2021

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

Non-Marketable Investment Company Evaluation: Free Resource for Your Next Valuation

When it comes to valuing minority interests in family investment entities such as family limited partnerships, it is apparent that the income approach should now be used alongside the traditional asset/market approach. Join creator William Frazier for a live “nuts and bolts” example of exactly how the nonmarketable investment company evaluation (NICE) method is used. With examples of FLPs with different asset makeups and financial characteristics, this event will arm you with a new tool ...

Items of Interest Gleaned From the ASA Conference Networking Ops

BV firm staffing troubles, Shannon Pratt’s video remarks about his new book, a new app for fractional interests, a heightened interest in businesses with a real estate component, and help needed in developing a new module for the Cost of Capital Navigator are just some of the things we learned outside the regular sessions at the ASA conference—in and around the exhibit hall and during the many networking breaks.

BV News and Trends December 2021

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

Updated NICE DLOM model available for free download

During a recent BVR webinar, Will Frazier (Weaver) did a demo of the revised version of his nonmarketable investment company evaluation (NICE) method for estimating a discount for lack of marketability (DLOM).

BV News and Trends November 2021

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

Letter sent to Congress regarding valuation discounts

The American Society of Appraisers and over 100 other business groups and organizations sent a letter to Rep. Neal (D-Mass.) and Rep. Wyden (D-Ore.) urging exclusion of any tax proposals that would impact family businesses and farms, such as eliminating discounts for lack of control or marketability.

New edition of a guide on valuing FLPs

BVR is happy to announce that the Comprehensive Guide to the Valuation of Family Limited Partnerships and LLCs is the newest addition to its bookstore.

BV News and Trends September 2021

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

New online tool for valuing fractional interests

This October will see the launch of the Partner Value Expert (PVX), an online application that represents a new approach to valuing fractional interests involving real estate.

Decoding the Cross-Professional Maze: A Guide to Persuasive Real Estate-Related Valuations

Key disconnects between the real estate and business valuation professions that can blow up holding company and other real estate-related valuations. Join Dennis A. Webb to learn about the built-in conflicts between real estate appraisal and business valuation. Do you think that the two related professions would have a common understanding of valuation premises, use of data, and the appraisal process generally? They don’t. Misunderstandings and blind spots affect valuations of pretty much any business ...

Updated data for estimating DLOC in closely held holding companies

Closed-end fund (CEF) data are commonly used to derive discounts for lack of control (DLOC) for closely held holding companies invested in marketable securities.

Valuing Shareholder Cash Flows

The integrated theory of business valuation provides a conceptual framework for disciplined analysis of valuation questions. Too often, valuation analysts are tempted to view individual components of a valuation assignment on a piecemeal basis. Adhering to the integrated theory helps valuation analysts develop base valuation conclusions, discounts, and premiums that are rooted in a shared perspective of the subject company and the subject ownership interest. In the first webinar of the three-part series, Chris Mercer ...

NICE Value! How to Deploy the Non-Marketable Investment Company Evaluation Method

When it comes to valuing minority interests in family investment entities such as family limited partnerships, business valuation professionals have not often used the income approach. However, in three recent Tax Court cases, the income approach was prominently featured, and, in one case, it was clearly the deciding factor in the court’s decision. Join William Frazier to learn about the nonmarketable investment company evaluation (NICE) method. Learn its origins, what it doesn’t replace, and how ...

BVU News and Trends May 2020

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

Updated versions of two closed-end fund reports for estimating DLOC

Closed-end fund (CEF) data are commonly used to derive discounts for lack of control (DLOC) for closely held holding companies invested in marketable securities.

BVU News and Trends January 2020

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

A Masterclass in the Valuation of Family Limited Partnerships and LLCs (A BVR Web Workshop)

As professional appraisal methodology has advanced, so has the valuation of family limited partnerships (FLPs) and limited liability companies (LLCs). Adopting an analytical method for valuing FLPs and LLCs using the income and market approaches allows appraisers to more accurately and objectively determine a value that can withstand the scrutiny of IRS challenges. Experts Bruce Johnson, Jim Park, and Spencer Jefferies conduct case studies to teach the best practices for valuing noncontrolling, nonmarketable FLP and ...

Registration open for workshop on valuing FLPs and LLCs

BVR is pleased to announce a special four-hour web workshop, A Masterclass in the Valuation of Family Limited Partnerships and LLCs, on December 5, featuring leading experts on the topic, Bruce Johnson and Jim Park (Munroe, Park & Johnson Inc.) and Spencer Jeffries (Partnership Profiles).

BVR now offers two closed-end fund reports for estimating DLOC

Closed-end fund (CEF) data are commonly used to derive discounts for lack of control (DLOC) for closely held holding companies invested in marketable securities.

Willamette gives insights into estate and gift valuations

The Summer 2019 Insights from Willamette Management Associates focuses on valuations for estate and gift tax purposes and is edited by Weston C. Kirk.

Using Pricing Multiples and Rates of Return to Value Family Limited Partnerships

Do you value family limited partnerships (FLPs)? Do you know the proper application of pricing and rate of return data to derive a value using both the market approach and income approach? Do you know the best sources of empirical market data to use when valuing an FLP or other noncontrolling interest in a real estate-related entity, consistent with Rev. Ruling 59-60? Join this discussion on the practical application of the concepts discussed in Comprehensive ...

Act now to KO controversial Section 2704 regs

Comments are due by Aug. 7, 2017 on an IRS notice that puts the proposed Section 2704 regs on the chopping block.

Tax Court’s Novel Theory Aims to Prevent ‘Double Inclusion’

Tax Court finds assets transferred into family limited partnership on behalf of incapacitated decedent shortly before death are includible in gross estate under IRC section 2036(a)(2); to avoid “double inclusion,” court states new rule limiting includible ...

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