BV News and Trends April 2022
A monthly roundup of key developments of interest to business valuation experts.
Willamette points up practice opportunity regarding property taxes
Tax assessors sometimes improperly inflate ad valorem property tax bills on industrial and commercial properties by including the value of the taxpayer’s intangible assets, which are not subject to property taxes in some jurisdictions.
BVU News and Trends October 2020
A monthly roundup of key developments of interest to business valuation experts.
Cash-starved localities may inflate ad valorem tax valuations
The pandemic has hit local governments hard financially, and they may look to ad valorem taxes on industrial and commercial properties to replenish their coffers.
BVU News and Trends April 2019
A monthly roundup of key developments of interest to business valuation experts.
Willamette publishes a ‘Best of Insights’ issue
In commemoration of the 50th anniversary of Willamette Management Associates, the firm has put out a special edition of its Insights publication.
BVU News and Trends November 2018
A monthly roundup of key developments of interest to business valuation experts.
BVU News and Trends October 2018
A monthly roundup of key developments of interest to business valuation experts.
Royalty rate data sources
In a recent article by Robert Reilly and Casey Karlsen of Willamette Management Associates, a number of sources were mentioned for identifying arm’s-length intellectual property royalty rate data.
Ad valorem tax valuations may be improperly inflated
Cash-starved localities often use ad valorem taxes on industrial and commercial properties to pump up their coffers.
Willamette’s summer issue of Insights is available
The Summer 2018 issue of Insights from Willamette Management Associates is titled “Thought Leadership in Intangible Asset Valuation, Damages, and Transfer Price Analyses” and is edited by Scott R. Miller.
Willamette’s spring Insights issue is available
The Spring 2018 issue of Insights from Willamette Management Associates is titled “Thought Leadership in Breach of Fiduciary Duty Tort Claims—Valuation and Damages Analyses.”
How the expert in the Amazon trademark case determined a royalty rate
In the recent Amazon Tax Court case, the IRS challenged the valuation of trademarks the company transferred to its overseas subsidiary. But Amazon prevailed, and here's an explanation of the comparable uncontrolled transaction (CUT) method its expert used to sift through thousands of transactions.
Limited partnership unit sales show large discounts from net asset value
This article focuses primarily on discounts for limited partnership interests, and also mentions discounts from net asset value (NAV) for companies in corporate form, detailing a few of the authors' own experiences in reaching settlements with the IRS.