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A Nation Getting Older: Valuing Senior Citizen Focused Companies

Join Vanessa Claiborne to learn the latest market trends in senior living, including the impact of the pandemic on value, key valuation metrics, and the short- and long-term outlook for valuations. With discussions on both skilled nursing and senior housing, this event will assist you in practical ways. Don’t miss this distinguished event.

Strong healthcare M&A activity is good sign

Tax Court displeased with all experts’ DLOC and DLOM analyses

The primary issues in this gift tax case were the appropriate discounts for lack of control and lack of marketability to apply to gifted and sold interests of a family limited partnership.

Court Uses Raw Data From Bajaj Study to Determine DLOM

The only issue in this case was the fair market value of gifted family limited partnership (FLP) interests.

Peracchio v. Commissioner

Issues were appropriate discount for lack of control and discount for lack of marketability to apply in valuing gifts of family limited partnership interests.

Lappo v. Commissioner

The issue for decision is the fair market value of interests in a family limited partnership that petitioner transferred in 1996.

Emory responds to Dr. Bajaj: miniscule adjustments warranted

In this article, John Emory and his colleagues address Dr. Bajaj's criticism of their pre-IPO discount for lack of marketability studies ( BVU , March 2002, pp. 12-14). The result is no adjustment to ...

Discounts may apply when company holds nonhomogeneous assets or a diverse portfolio

Shannon Pratt's latest book Business Valuation Discounts and Premiums thoroughly discusses the well-known minority and marketability discounts. However, it also covers less familiar discounts, such as ...

Estate of Smith v. Commissioner

At issue is the value of Smith's shares of stock in two companies, Jones Farm Inc., and First National Bank of Waverly, as of her death.

Court Accepts Taxpayer's 76% Discount on Farm Corporation

The estate in this case held minority interests in two companies: Jones Farm Inc. (JFI) (33% ownership of common stock) and in the First National Bank of Waverly (FNBW) (12% of common stock).

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