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Every week we bring you featured industry articles pertaining to specific industry niches. These articles also appear in their respected categories in addition to the featured category. Expect three new featured articles per week.

Proposed IRC Sec. 2704 Regulations Released

Valuation and Planning Impacts This article outlines the major provisions of the proposed regulations. If the proposed regulations are adopted in their current form, they only apply to transfers made after the final regulations are promulgated, and the most pervasive provisions of the proposed regulations, apply only to transfers made at least thirty days after the restrictions become final. ...

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Selecting the Right Forensic Accountant

Can Effect the Outcome of a Case One of the most critical decisions practicing attorneys have to face is the selection of a forensic accountant. The specialized training and expertise of forensic accountants and the role they play, either as consultants or as expert witnesses, can make the difference in the final outcome of a case. However, it is critical that the right person with the right expertise, trai ...

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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 enable clients and end users to understand the value professionals can and should bring. Dr. Sheele ...

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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 self-employed and discusses why this category of work provides unique assessment situations. In this s ...

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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 methodology is the same, assessing the data for the self-employed is different. The loss calculations are no ...

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The Top Six Strategies for Generating Leads on Your Website

Upgrade Your Website to Develop a Measurable Market Advantage What strategies should professional service firms adopt to market their expertise? What impact do online leads have on the bottom line? Where should a firm place premium content? What can a firm do to minimize overt marketing? In this article, Dr. Lee Frederiksen of Hinge Marketing shares six strategies to improve your website, drive traffic, and ...

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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 Daubert, or a state’s own variation of Daubert or Frye throughout the litigation process. The key points made include: remember to only accept cases that you are qualified for, ensure you have a sound methodology in which to form your ...

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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 easement charitable contributions. Since 2010, courts have published at least 60 opinions addressing ...

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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 training sessions, an assortment of networking opportunities, and many more events to enjoy. It proved to b ...

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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 address the criticism that will be leveled at you and your report. ...

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The Expert Report

Complying with Rule 26 of the Federal Rule of Civil Procedure (Part V of VII) What does Rule 26 of the Rules of Federal Civil Procedure provide? Using FRCP 26 as a basis for what is needed in federal court and possibly state court, the author discusses what is required from experts in their report. ...

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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 the measurement of a discount for lack of marketability (DLOM) valuation adjustment associated with non-controlling securities of a closely held company. This security-level DLOM is different from the entity-level DLOM that is app ...

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Methodology

Will Your Methodology be up to Snuff? Beyond Frye and Daubert (Part IV of VII) The methodology employed by the expert is a critical factor determining the admissibility of the testimony. Frye, Daubert, and Kumho provide guidance regarding the admissibility of the testimony. In this article, the author discusses these and recent cases, including: Manpower, Inc. v. Insurance Company of the State of Pennsylvan ...

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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 transaction pricing, financial accounting, taxation planning and compliance, and litigation (related to both breach of contract and tort claims). Depending on: 1) the business valuation approaches and methods applied; and 2) the benchmark ...

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Are You Ready to Serve as an Expert Witness?

The Question of Admissibility (Part III of VII) Are you ready to serve as an expert witness? Your training and experience are critical factors establishing your qualifications, but not a license to testify on matters beyond your scope of expertise. In this article, the author shares her experience evaluating your admissibility as an expert. ...

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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 ideally convey the firm’s commitment to the cause or event. In this article, Dr. Frederiksen shares his findings on this subject, as well as discusses findings involving the pay to play sponsorships and the community sponsorship ...

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ABA Mid-Year Tax Section Roundup

Estate, Gift, and Tax Projects in the Horizon At the ABA Mid-Years Tax Section Meeting, Cathy Hughes and Melissa Liquerman of the IRS Office of Chief Counsel revealed a number of projects that are underway at the Service. In this article, several of those projects pertinent to valuation analysts are discussed, including the status of sec. 2704 regulations. ...

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The 76ers Will Make the 2015-16 Playoffs

Could that Opinion Survive a Daubert Challenge? (Part III of III) This is the third and final article of the series. Part I provided background for this thought exercise and identified the size of the hole the 76ers had to climb out of to make the playoffs. Part II addressed the path an expert might take to arrive at his or her opinion. This part addresses the implications of the thought exercise on valuati ...

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