Analyzing Lost Earning Capacity for the Self-Employed

Analyzing Lost Earning Capacity for the Self-Employed

Income of Partners and Owners of Pass-through Entities (Part II of II) This is the second part of a two-part article where the author discusses the methodology for assessing the lo ...

Analyzing Lost Earning Capacity for the Self-Employed

Analyzing Lost Earning Capacity for the Self-Employed

Income of Partners and Owners of Pass-through Entities (Part I of II) This is a two-part article where the author discusses the methodology for assessing the lost earning capacity ...

The Court Has Spoken

The Court Has Spoken

You’re In or You’re Out (Part VII of VII) Will your testimony be admissible? Inadmissible? This series was written to help newly minted (and experienced) experts be mindful of Daub ...

Expert Deposition Testimony and Responding to the Motion to Exclude Your Testimony

Expert Deposition Testimony and Responding to the Motion to Exclude Your Testimony

What You Say and How You Say it Matters (Part VI of VII) Anticipate that opposing counsel will challenge some aspect of the report and suggest flaws notwithstanding the hard work. ...

Discounts for Lack of Marketability

Discounts for Lack of Marketability

Consideration for Closely Held Securities—DLOM Theoretical Models (Part II of II) This article summarizes the factors (and the empirical evidence) that the analyst may consider in ...

Discounts for Lack of Marketability

Discounts for Lack of Marketability

Consideration for Closely Held Securities, Part I of II Valuation analysts may be asked to value closely held company securities for various reasons. These reasons include transact ...

Should Sponsorships be Part of Your Marketing Plan?

Should Sponsorships be Part of Your Marketing Plan?

How do Sponsorships Rank as a Strategy for Business Development? How effective are sponsorships developing business leads? Sponsorships provide visibility to a captive audience and ...

  • Top Highlights

    NACVA’s Silver Anniversary Conference NACVA and the CTI’s 2016 Annual Consultants’ Conference held this past June in San Diego, CA was a spectacular a more ...

    July 27, 2016
  • Discounts for Lack of Marketability

    Consideration for Closely Held Securities—DLOM Theoretical Models (Part II of II) This article summarizes the factors (and the empirical evidence) tha more ...

    July 20, 2016
  • Discounts for Lack of Marketability

    Consideration for Closely Held Securities, Part I of II Valuation analysts may be asked to value closely held company securities for various reasons. more ...

    July 13, 2016
  • The Cost to Obtain Liquidity

    Studies in the Closely Held Company Valuation (Part II of II) In the first part of this two-part discussion, the author identified six transaction ris more ...

    June 08, 2016
  • Measuring the DLOM for a Closely Held Company Controlling Interest

    Six Transaction Risks Owners Face Selling a Company that May Explain DLOM (Part I of II) In this first of a two-part article, Robert Reilly reviews th more ...

    May 25, 2016

Top Highlights

NACVA’s Silver Anniversary Conference NACVA and the CTI’s 2016 Annual Consultants’ Conference held this past June in San Diego, CA was a spectacular assembly of presenters, attendees, exhibitors, candidates, and staff. This one pulled out all the stops, featuring prestigious keynote speakers, engaging trainin more ...

July 27, 2016

Conservation Easements Contributions

Heightened IRS Scrutiny A look into recent Tax Court cases brings to light several issues that are on the IRS’ “radar screen.” Past QuickRead articles have highlighted some of the cases, including Section 2036, or “bad facts” cases. Another hot-button issue for the IRS is the proper treatment of conservation more ...

July 27, 2016

Expert Deposition Testimony and Responding to the Motion to Exclude Your Testimony

What You Say and How You Say it Matters (Part VI of VII) Anticipate that opposing counsel will challenge some aspect of the report and suggest flaws notwithstanding the hard work. How you present yourself and testify is of utmost importance. In this article, the author shares her views on how to prepare and a more ...

July 27, 2016

Analyzing Lost Earning Capacity for the Self-Employed

Income of Partners and Owners of Pass-through Entities (Part II of II) This is the second part of a two-part article where the author discusses the methodology for assessing the lost earning capacity of a self-employed person. This article provides an overview for analyzing the lost earning capacity of the se more ...

August 17, 2016

The Impact of the Federal Rules of Evidence

on Business Valuations in Litigation In this article, Paul Fullerman, CPA, CVA, discusses techniques which can assist the accredited valuation professionals performing a business valuation. more ...

December 09, 2015

Stark Realities Continue

The Compensation-Productivity Nexus Affiliate employer agreements that do not involve designated health services may not be subject to Stark Law. However, where there is an ownership nexus—shared parent or direct subsidiary—between the hospital and affiliate employer, regulators may be able to find Stark Law more ...

March 09, 2016

Analyzing Lost Earning Capacity for the Self-Employed

Income of Partners and Owners of Pass-through Entities (Part I of II) This is a two-part article where the author discusses the methodology for assessing the lost earning capacity of a self-employed person. This, basically, is the same as that for a traditional wage and salary worker. Even though the methodol more ...

August 10, 2016

2014 Purchase Price Allocation Study

The 2014 Purchase Price Allocation Study by Houlihan Lokey is complete and available for you to download.  Included in this study is their review of public filings for merger and acquisition transactions, and shows how they analyzed the portion of purchase consideration allocated to tangible assets, intangibl more ...

December 16, 2015

Professional Relevancy vs. Commoditization

Add Value and Differentiate Your Business Valuation Practice In this article, Dr. Sheeler issues a personal challenge to credentialed business valuation professionals. Dr. Sheeler challenges credentialed professionals to be more introspective and become more relevant in a market where commoditization does not more ...

August 17, 2016

Book Review—Taxes and Value

The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle What premium, if any, should S Corporations command? How reliable are the current models? How reliable is the evidence that supports the position of the leading U.S. Tax Court cases? What should valuation analysts and consultants more ...

January 20, 2016

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