ESOPS and S corporations
S Corporation ESOPs in Dispositive Sales and Reorganization Transactions , Allen Buckley, Lynda M. Crouse, and Greg Kniesel, Valuation Strategies , January/February 2001, pp.20-29, 46-48. Thi ...
Risks are appropriately reflected in discount rate
The Gross Decision Revisited , Edward Giardina, Business Valuation Review , December 2000, Vol. 19, No. 4. pp.213-217. This article focuses on the U.S. Tax Court case of Walter L. Gross, Jr.
Wall v. Commissioner
The issue was the fair market value of 9,380 shares of the company's nonvoting common stock, which the majority shareholder gifted into trusts.
Tax Court Criticizes Experts' Application of Market Approach and Income Approach
This was a gift tax valuation case in which the sole issue for decision was the fair market value of 9,380 shares of the company's nonvoting common stock, which the majority shareholder gifted into trusts for the benefit of his children.
Impact of death-tax elimination on appraisers
The last couple of years have seen a continuing (and increasing) discussion about the elimination of the federal estate and gift tax, otherwise known as the death tax. Many businesses are at least p ...
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.
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 ...
Gross v. Commissioner (I)
Business Valuation and Taxes: Procedure, Law and Perspective ...
Stock valuation issues for S corporation ESOPs
Light, David C. and Richard C. May, "Valuation Issues for ESOPs in S Corporations," unpublished paper, produced by Valuemetrics, Inc., October 1998. As of Jan. 1, 1998, corporations that have em ...
ASA summer '98 conference coverage (continued from August issue)
Highlights from the ASA's summer 1998 conference.
Tax Court Details Noncompete Covenant
The issue in this case is whether State Supply, a distributor of beauty supply products organized as an S corporation, may amortize $2.5 million for noncompete covenants.
Thompson, C v. Commissioner (II)
Case name: Thompson v. Commissioner Citation: 1997 Tax Ct. Memo LEXIS 341 At issue is whether State Supply may amortize $ 2.5 million, or some lesser amount, for covenants not to compete.