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Exelon Corp. v. Commissioner

A Decision that Illustrates the Importance of Appraiser Independence To successfully work in the field of business valuation, appraisers must perform assignments with impartiality, objectivity, and independence, and without consideration of personal interests or the interests of those who hired them. Should such bias be found, the appraisal could be considered worthless and the expert’s reputation damaged, ...

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Should Business Appraisers “Normalize” Long-Term Treasury Rates When Building Equity Discount Rates?

Some valuation practitioners use a normalized risk-free rate in determining the cost of capital.  This can inflate the cost of equity by up to a couple of percentage points, which in turn depresses valuation multiples.  Is normalizing the risk-free rate a rational, reasonable practice?  In today’s guest post, Chris Mercer suggests the answer is an emphatic no. To read the full article in Mercer Capital's Fi ...

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How Implementing Value Pricing Can Help Your Staff Get More Done

As many firms are struggling to recruit and retain qualified people, some practitioners have found that value pricing has made their working environment more efficient and more attractive to staff members.  Value pricing can keep your team happier and make your firm more profitable. To read the full article in the Journal of Accountancy, click: How Implementing Value Pricing Can Help Your Staff Get More Don ...

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How to Maximize Social Security Benefits Under New Rules

Navigating the New Social Security Rules Changes to Social Security rules have eliminated the file-and-suspend strategy for younger couples.  However, couples should still coordinate their claiming strategies, and there are various rules about disability benefits and divorced spouses to keep in mind.  PFP/PFS section members can listen to this podcast on the latest Social Security developments by Ted Sarens ...

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The Valuation Implications of Filing (or Not) a Patent

Applications for patents in the U.S. have nearly tripled over the past 20 years.  Perhaps increased innovation, more cutthroat competitive practices, and an uptick in litigious activity surrounding idea ownership are to credit.  One thing that is clear is that there are many implications of filing a patent beyond just its ability to enforce exclusivity of an idea—for founders and investors alike. To read th ...

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An Alternative to the 4% Rule

Ditch the 4 Percent Rule.  Here's How to Handle Your Retirement Withdrawals It might be time to scrap the 4% retirement rule, as it could be unsafe if there are large portfolio losses in the early years of retirement.  Here are three factors to weigh when developing a financial plan. To read the full article in CNBC, click: An Alternative to the 4% Rule. ...

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When You Should Establish an IRA as a Trust

The Benefits of Setting Up a Trusteed IRA Trusteed individual retirement accounts are not right for every circumstance, but they can provide additional control over assets.  For example, trusteed IRAs can help clients determine what happens to assets after the death of a beneficiary, which can be especially useful for clients who have been married multiple times.  Talk with your clients about trusteed and o ...

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