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Federal Tax Litigation, Expert Witnesses, and the IRS

Michael Gregory will address key rules for federal expert witnesses, valuation issues with the IRS, identify key recent BV federal cases, and introduce you to what to expect in 2022. This session will also share information you need from a business valuer that mediates, negotiates, and facilitates alternative dispute resolution to give clients timely closure with significant savings with the IRS and others. After this session you will be able to: reference key federal statutes ...

Parties’ agreement complicates spousal support calculation in S corp context

Instead of facilitating a resolution, a separation agreement between the divorcing spouses led to a protracted lawsuit.

Attorneys and Valuers Link Up at AAML/BVR Virtual Divorce Conference

Coverage of several sessions that include tips on managing client expectations in uncertain times and the new “abnormal” with respect to executive compensation.

Marshall v. Marshall

On second review, appeals court says trial court satisfied task on remand; latter’s use of reasonable compensation calculation to establish income for alimony and child support purposes was in the spirit of parties’ agreement and was based on “entirely credible” testimony by husband’s BV expert.

Courts Agree Reasonable Compensation Is Sound Method for Calculating Spousal Support in S Corp Context

On second review, appeals court says trial court satisfied task on remand; latter’s use of reasonable compensation calculation to establish income for alimony and child support purposes was in the spirit of parties’ agreement and was based on “entirely credible” testimony by husband’s BV expert.

Key Issues in Valuing Owner Operated Small Businesses

Owner-operated business must be considered in a different framework than many other types of business. Everything from hypothetical transaction (asset sale versus equity interest) to financial objectives (minimize taxable income versus maximize shareholder value) must be considered from a different perspective. Join David Coffman as he discusses rate of return and personal goodwill through this unique lens.

Masterclass in Normalizing Compensation

Three nationally known experts will explain how to determine reasonable compensation amounts. The principal author of the Job Aid, Mike Gregory, will explain the “IRS Job Aid on Reasonable Compensation” and share case studies with many tips and traps. One of the foremost national experts on reasonable compensation, Stephen Kirkland, will share insights and sources to help determine reasonable compensation for your clients. Paul Hamann will show how easy it is to use RCReports to ...

Normalizing Compensation for Closely Held Business Owners Using RCReports (Free Webinar)

Learn how to normalize compensation for owners of closely held businesses using the three IRS approaches outlined in the IRS Job Aid: Reasonable Compensation Job Aid for IRS Valuation Professionals using RCReports Software. Determining reasonable compensation for closely held SMBs is a straightforward process that relies on a basic understanding of the three different approaches for determining reasonable compensation and when and where they apply. Practitioners armed with this knowledge and the proper tools can ...

RCReports

RCReports delivers a streamlined solution built on 12.9 million wage data points and a proprietary system.  Heralded by CPAs, business appraisers, forensic accountants and attorneys as the new must-have resource, RCReports generates lightning fast reasonable compensation reports that are objective, accurate, and backed by methodology that combines IRS criteria, court rulings, and geographic data. Learn more >>

BVU News and Trends February 2020

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

BVU News and Trends December 2019

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

Reasonable comp on IRS radar in S corp audits

IRS examiners looking at S corps now have an item on their audit checklist asking for justification for owner’s compensation, according to RCReports in its December email newsletter.

Reasonable comp: What’s in a title?

When using the market approach to determine replacement compensation, very often you begin by asking somebody his or her title.

Determining Reasonable Compensation Using RCReports Data

A user’s perspective on RCReports, a cloud-based software application designed to help calculate accurate and defensible reasonable compensation for closely held business owners.

Reasonable Compensation for Closely Held Businesses + RCReports Demo

Determining reasonable compensation for closely held small and medium-sized businesses is not a magical or mysterious process. In fact, it is a straight forward process that relies on a basic understanding of the three different methods for determining reasonable compensation and when and where they apply. Join Stephen Kirkland and Paul Hamann for this rewarding and rich session. Practitioners armed with this knowledge and the proper tools can easily determine reasonable compensation for any company.

BVU News and Trends July 2019

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

RCReports Launches Study on Reasonable Compensation Valuation Practices

A provider of compensation data, RCReports, is doing a study designed to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation.

Study launched on reasonable comp valuation practices

RCReports is currently conducting a study to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation, Paul Hamann, the firm’s founder and president, tells BVWire.

Normalizing exec pay can be tricky—in and out of court

Doing normalization adjustments can be a very sensitive issue during a valuation engagement—and also in court, if the matter ends up there.

Physician Distribution, Mobility, Fair Market Value, and Compensation Surveys

An analysis of regional differences in physician compensation coupled with the general tendency against long-distance relocation shows there is no national market for established physicians. Rather, local market conditions must be considered in setting fair market value.

Top 10 observations on the Tax Cuts and Jobs Act (TCJA) from the perspective of business valuation professionals

BVR caught up with practitioners at the most recent AICPA Forensic & Valuation Services (FVS) Conference to collect some thought-provoking observations on how the Tax Cuts and Jobs Act (TCJA) is impacting valuations. Practitioners are still grappling with understanding the new law’s many provisions, so this list is certainly not exhaustive, and the thinking will continue to evolve.

BVU News and Trends February 2019

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

New edition of exec comp survey released

The 2018 Northwest Executive Compensation Survey, published by Milliman, is now available.

Checklist for Initial Information Request to Analyze Replacement Compensation

The Tax Cuts and Jobs Act (TCJA) will trigger much greater scrutiny on what constitutes reasonable compensation for owner-employees of pass-through entities (PTEs).

BVU News and Trends June 2018

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

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