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BV News and Trends May 2024

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

BV News and Trends April 2024

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

SCOTUS struggles with COLI valuation case

Last week, the U.S. Supreme Court heard oral arguments in the Connelly case, which involves the question of how corporate-owned life insurance (COLI) designed to fund the redemption of a deceased shareholder’s stock impacts the fair market value of the subject company and the value of the decedent’s gross estate.

BV News and Trends March 2024

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

Live today! SCOTUS arguments in the COLI valuation case

A live audio feed of oral arguments to the U.S. Supreme Court in the Connelly case will be broadcast today, March 27.

Major Court Decisions and Tax Sunset Provisions: New and Noteworthy Developments in the Valuation of S Corporations

The vast majority of U.S businesses are pass-through entities (S corporations, LLCs, and partnerships). The debate over how to value them has raged in the courts and academia for decades, and understanding how to do so is important to all valuation professionals. Recent cases such as the Estate of Cecil have demonstrated that the IRS and the Tax Court will accept tax affecting only when correctly applied and supported.

COLI valuation case now on SCOTUS’ calendar

March 27 is the date the U.S. Supreme Court will hear arguments in the Connelly case, according to the court’s calendar.

Two Ways to Treat the Vanishing Bonus Depreciation Tax Break

Michelle Gallagher and Nathan Olberding (both with Adamy Valuation) present a nice example of how to consider the sunsetting of the bonus depreciation rules in a valuation. The rules were enacted by the Tax Cuts and Jobs Act (TCJA).

Today! Hitchner’s annual BV update webinar

BVWire looks forward to Jim Hitchner’s annual webinar where he reviews new concepts, data, models, and methods that have emerged in business valuation over the past year.

Business tax break extensions stalled

At the time of this writing, the tax extenders legislation is still tied up in the Senate.

New issue of Willamette’s Perspectives is released

The January 2024 issue of the quarterly digital publication Perspectives, from Willamette Management Associates, has been released.

BV News and Trends January 2024

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

Connelly case kicks off Heckerling conference

At the Heckerling Institute on Estate Planning in Orlando, Fla., earlier this month, the first session was a panel on key court cases of 2023, and “valuation was top of mind for many federal courts,” according to coverage in WealthManagement.com.

A Behind-the-Scenes Look at the Cecil Case May Surprise You

The Cecil Tax Court case has received a lot of coverage in the legal and valuation press, but here are a few aspects of the case you probably haven’t heard about.

Grabowski analyzes COLI valuation issue SCOTUS will decide

The U.S. Supreme Court has agreed to hear a case involving a valuation issue in order to resolve a circuit split.

Need to value a stadium seat license?

Often overlooked by estate professionals or dismissed as having no value, sports stadium seat licenses have an active public market that can be used as a starting point for a valuation, according to Jackson Crispin (Willamette Management Associates) in a recent article.

Noncertified occasional valuer is not a qualified appraiser, per Tax Court

For tax purposes, the most important requirement under the qualified appraisal rules is that the valuation be done by a qualified appraiser. But how much experience is enough? A new case gives some guidance.

New issue of Willamette’s Perspectives is released

The October 2023 issue of the quarterly digital publication Perspectives, from Willamette Management Associates, has been released.

Valuation Matters Highlighted in the Estate of Cecil

A discussion and the valuation implications of several issues in this case: tax affecting an S corporation, applying an asset approach to value a going-concern business, reliance on a single comparable company, and discounts applied to arrive at per-share value.

Turn PDF Tax Returns into Excel Spreadsheets in Minutes—TaxXL (FREE WEBINAR)

Do you know what financial aspects of the subject company are fundamental to the valuation? In this webinar, we will identify the financial aspects of the subject company that are fundamental to valuation and demonstrate how to use Nambri TaxXL to convert PDF tax forms to Excel spreadsheets. Then, we will use the export from TaxXL to perform a financial analysis of the subject company.

BV News and Trends September 2023

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

Adding Value to a Cannabis Business Valuation

Join the experts from Citrin Cooperman in navigating the ever-changing regulatory waters surrounding this industry.

Results of poll on tax affecting surprise Hitchner

During a recent webinar on gift and estate tax valuations, the audience was asked a question regarding tax affecting income for pass-through entities.

Second issue of Willamette’s Perspectives is released

The second issue of a new quarterly digital publication from Willamette Management Associates, Perspectives, has been released, and you can access it if you click here.

Advanced Topics and Case Studies When Valuing Family Limited Partnerships and LLCs

As professional methodology has advanced and tax court cases have confirmed, employing analytical techniques to value family limited partnerships/LLCs using the income and market approaches allow appraisers to determine an accurate value objectively. Certain types of partnerships may be considered complicated. This webinar will focus on valuing more complex FLPs using case studies. Mr. Johnson will present empirical data that support the use of these objective appraisal methods and share his opinion on current issues ...

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