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BVU News and Trends June 2020

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

A Revisit of ‘Known or Knowable’ and Subsequent Events in the COVID-19 World

The authors have a recurring client for whom they perform an annual valuation as of December 31. They give a best practice suggestion as to how to address the coronavirus in their valuation report. The article includes a COVID-19 timeline they developed.

A Veteran Valuer’s Guidance on COVID-19 and the ‘Soul’ of a Business

An interview with Robert Schlegel, FASA, MCBA (Houlihan Valuation Advisors), in which he gives his perspectives on our current economic environment and how that affects the business valuation community.

BVU News and Trends April 2020

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

Hitchner shares his COVID-19 timeline

When was COVID-19 known or knowable for valuation purposes?

AICPA issues a Subsequent Event Toolkit

In a prior issue of BVWire, we presented one valuation expert’s way of dealing with the coronavirus in valuation reports before it was known or knowable.

More resources for business valuers completing valuation engagements now

To help support the inquiries we’ve been receiving from our customers about how to address the coronavirus in the valuations they are working on, BVR has created a new COVID-19 business valuation resource website where we offer links to current news, past articles and webinars, third-party articles, and more to help BVWire—UK readers.

Shift more emphasis to numerator, panel says

During this time of crisis, the numerator of the valuation equation needs much more attention than before, said a panel during yesterday’s free BVR webinar.

Follow-up comments: How to deal with COVID-19 for Dec. 31, 2019, valuations

Harold Martin (Keiter) has the following additional comments regarding the appraisal discussed in last week’s BVWire article dealing with a valuation date of Dec. 31, 2019, and whether the impact of the coronavirus should be considered a subsequent event.

How to deal with COVID-19 for Dec. 31, 2019, valuations

Several BVWire readers have asked about how to treat the COVID-19 issue when you have a valuation date of Dec. 31, 2019.

Free BVR webinar on business valuation during coronavirus offered 7 April

BVR will present Extreme Uncertainty: How Valuation Experts Should Respond to Today’s Volatility and Risk, a free webinar, on 7 April.

IRS ruling on subsequent events and valuation

In a private letter ruling, the IRS says that a pending merger is to be considered in valuing a company’s stock for gift tax purposes.

Office of Chief Counsel Internal Revenue Service Memorandum

IRS private letter ruling says that, under facts, gift tax valuation must consider merger that was being negotiated at the time the donor transferred company stock into a trust where the merger was only announced after the stock transfer and the announcement prompted an increase in stock value.

IRS Private Letter Ruling on Whether to Consider Pending Merger in Gift Tax Valuation

IRS private letter ruling says that, under facts, gift tax valuation must consider merger that was being negotiated at the time the donor transferred company stock into a trust where the merger was only announced after the stock transfer and the announcement prompted an increase in stock value.

Court Says ‘Fair Value’ Under State Shareholder Oppression Law Precludes Discounts

In shareholder oppression suit, court clarifies meaning of “fair value” under applicable statutory framework; court cautions not to conflate “fair value” with “fair market value”; in drafting statute, state legislature explicitly and implicitly conveys its rejection of discounting, court says.

Kolwe v. Civil and Structural Engineers, Inc.

In shareholder oppression suit, court clarifies meaning of “fair value” under applicable statutory framework; court cautions not to conflate “fair value” with “fair market value”; in drafting statute, state legislature explicitly and implicitly conveys its rejection of discounting, court says.

Farrell v. Farrell (II)

Appeals court says trial court erred in allowing husband to pay substantial portion of wife’s share in marital property over multi-year period; trial court must order immediate equal division of stock in family businesses.

Unclear Valuation of Family Business Interests Requires Remand

Appellate court remands for trial court’s express valuation of husband’s business interests and for explanation of its unequal distribution, awarding all of the business interests to husband.

Farrell v. Farrell (I)

Appellate court remands for trial court’s express valuation of husband’s business interests and for explanation of its unequal distribution, awarding all of the business interests to husband.

In re Marriage of Price and Turkanis

Court approves use of comparable sales data in valuing high-tech startup company, even though comparable transactions took place within one year after the valuation date.

Subsequent Events: Dealing With the Unknown and Unforeseeable

Events subsequent to the valuation date are seldom known, knowable, or foreseeable—particularly recently. As appraisers continue to sift through the fallout of recent economic turmoil, the consideration of subsequent events is becoming ever more important when proving and defending a sound conclusion of value. In Subsequent Events: Dealing With the Unknown and Unforeseeable, two of the valuation communities best minds, Jay Fishman and Chris Mercer, will join one of the best in tax litigation, Chuck Rettig ...

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