You Are Here: Home » 2021 » November

The Innocent Spouse

The Pursuit of Equitable Relief, Separation of Liability, and/or Innocent Spouse Relief The consideration of innocent spouse relief, separation of liability, and equitable relief remedies are important to understand and consider for the purposes for which they were created. This article presents the different options and when one option may be more fitting than another and the relief accorded under each. Th ...

Read more

Stop Making Commitments That Keep You from Getting Important Work Done

We sometime make decisions that seem right, but in hindsight, we wonder what we were thinking at the time. Over committing is exhausting. In this article, Rod Burkert shares his thoughts on how to get back on track and focus on the main priorities. I don’t know about you, but sometimes I look at an event on my schedule and think: Why did I agree to do this/write that/be there? I’m sure it made sense at the ...

Read more

Don’t Lose Your Marketing Muscle Memory

In this article, the author shares with readers that a number of practitioners expect a slow 2022; this is a departure from the current work frenzy. He shares his advice regarding what to do in anticipation of that fear. I have been talking to many of my colleagues lately—mainly, those who specialize in tax purpose valuations. Collectively, they have been, and they are up to their a$$es in alligators—result ...

Read more

S Corporation Valuations

Avoiding the Chaos and Selecting the Proper Methodology Over the past 20 years, business valuation analysts (and the courts) have debated whether there is an S corporation premium vis-à-vis the C corporation. This debate has led to the profusion of models and confusion. Four predominant models currently in use include: the Fannon, Delaware MRI, Van Vleet’s SEAM, and Treharne Model. Each of these models make ...

Read more

Cost Approach to Intellectual Property Valuation

Part IV: Illustrative Examples Part I of this series discussed the conceptual foundations of the cost approach to intellectual property valuation. Part II described the generally accepted valuation methods within the cost approach to intellectual property valuation. Part III presented the practical measurement procedures in the application of the cost approach. In this final installment of this series, Part ...

Read more

The Cash vs. Hybrid vs. Accrual Conundrum

What to Ask for and Use? Most small businesses use the cash basis of accounting. Despite that practice, prospective clients will prepare their books in a variety of different ways that do not conform with the accounting cash basis. There are hybrid and accrual cash basis and the business valuation practitioner needs to recognize the differences between these forms of accounting. In this article, the author ...

Read more

©2024 NACVA and the Consultants' Training Institute • Toll-Free (800) 677-2009 • 1218 East 7800 South, Suite 301, Sandy, UT 84094 USA

event themes - theme rewards

Scroll to top
G-MZGY5C5SX1
lw