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IRS issues proposed regs on business interest limits

The IRS proposed rules that would govern the new business interest expense deduction limit in the Tax Cuts and Jobs Act (TCJA).

More on the alimony deduction

Our coverage of the recent AICPA Forensic & Valuation Services Conference sparked a few comments from readers concerning the elimination of the tax deduction for alimony that becomes effective December 31.

New tax law gets the spotlight at the AICPA FVS conference

BVWire attended the AICPA Forensic & Valuation Services Conference November 5-7 in Atlanta where there were a number of good sessions on the Tax Cuts and Jobs Act (TCJA), which impacts “everything” in valuation.

BVU News and Trends November 2018

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

5th Circuit Upholds Tax Court’s Characterization of Interest and Discount Rulings

In estate tax dispute, Tax Court agrees with IRS that decedent transferred limited partner interest, not assignee interest, to revocable trust; under partnership agreement, limited partner had rights not available to assignee; court rejects discount for lack of control and adopts IRS’ DLOM rate.

Estate of Streightoff v. Commissioner (I)

In estate tax dispute, Tax Court agrees with IRS that decedent transferred limited partner interest, not assignee interest, to revocable trust; under partnership agreement, limited partner had rights not available to assignee; court rejects discount for lack of control and adopts IRS’ DLOM rate.

S corp group comments on Section 199A proposed rules

In August, the IRS issued proposed regulations explaining the new tax law’s “qualified business income” (QBI) deduction for pass-through entities (PTE) that will impact all business valuations.

Appeals Court Upholds Tax Court’s Section 1031 Decision Pivoting on ‘Tainted Appraisals’

Appeals court upholds Tax Court’s ruling that taxpayer’s transactions do not represent section 1031 like-kind exchanges because taxpayer never assumed ownership of replacement plants; improper input from taxpayer’s law firm tainted appraisals used to show otherwise; accuracy penalty is justified.

Exelon Corp. v. Commissioner

Appeals court upholds Tax Court’s ruling that taxpayer’s transactions do not represent section 1031 like-kind exchanges because taxpayer never assumed ownership of replacement plants; improper input from taxpayer’s law firm tainted appraisals used to show otherwise; accuracy penalty is justified.

Testing the S Corp Value Premium for Realism and Reasonableness

Not long ago, we attended the author’s session at a NACVA conference where she presented on this topic. We asked her for this article, which has some key takeaways from that session as well as from a longer paper she wrote.

BVU News and Trends October 2018

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

BVU News and Trends September 2018

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

Restricted services re: QBI deduction

In last week’s BVWire, we mentioned that the new tax law’s 20% “qualified business income deduction” (QBID) for pass-through entities (PTE) is not allowed for those providing certain services and included in the list was insurance (under “brokerage services”).

Get-around to the QBI deduction restrictions

The IRS recently issued proposed regulations explaining the new tax law’s 20% “qualified business income deduction” (QBID) for pass-through entities (PTE).

How does the Tax Cuts and Jobs Act impact business valuation?

Learn how tax reform has impacted the world of business valuation and how to navigate key issues facing business appraisers, including how to adjust pre-Tax Act valuation multiples for post-Tax Act business valuations.

IRS issues long-awaited QBI deduction guidance

The IRS has issued proposed regulations explaining the new tax law’s “qualified business income” (QBI) deduction for pass-through entities (PTE).

Twelve Practical Ideas From NACVA’s 2018 Annual Conference

There was no shortage of good ideas at the annual conference of the National Association of Certified Valuators and Analysts (NACVA) in Las Vegas this past June.

BVU News and Trends August 2018

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

Tax Reform 2.0 in the works

Republicans from the House Ways and Means Committee released a very top-level outline of their plans for what they call “Tax Reform 2.0.”

Fair Value in 2018: The Impact of the Tax Cuts and Jobs Act

What in business valuation does the Tax Cuts and Jobs Act impact? Everything—including fair value. Join Mark Edwards for a discussion on how NOLs, goodwill, and ASC 805 are all impacted by recent tax law changes. Understand the base erosion anti-avoidance tax provisions and how expensing tangible property impacts your fair value assignments. Be confident in the changes you make for 2018 engagements with a thorough review of your income and market approaches.

Trade war may shift use of tax cut’s windfall

The extra cash flow companies will see from the Tax Cuts and Jobs Act will affect valuation depending on how the funds will be used.

QBI guidance due out end of July

U.S. Treasury Department rules outlining which pass-through entities can claim the new 20% qualified business income (QBI) tax deduction are expected by the end of July, according to a report in AccountingToday.

[More] BV buzz from NACVA’s annual conference

In the last issue, we included some takeaways from some of the sessions we attended at the annual conference of the National Association of Certified Valuators and Analysts (NACVA) in Las Vegas.

New study predicts ‘mass’ conversion from PTE to C corp

A new study by Penn Wharton predicts a “mass conversion” of pass-through businesses to C corporation under the Tax Cuts and Jobs Act.

How New QBI Deduction Impacts the Hypothetical Buyer and Seller, Part 2

Part 2 of a two-part article on the impact of the new tax law’s Qualified Business Income (QBI) deduction for pass-through entities in determining estimated after-tax cash flow at the investor level, as well as the related change in the fair market value of the entity.

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