Part I of III This article is the first of a three-part series on intangible property and property tax appraisals. Valuation analysts are often retained by industrial and commercial companies to assist with state and local property tax planning, compliance, and controversy matters. Often, analysts are retained by the legal counsel for the corporate taxpayers. This is particularly the case when the property ...

This is Why You are Not Generating Leads on LinkedIn The LinkedIn platform provides BVFLS professionals a potential avenue to showcase their firm’s knowledge and specialization. In this article, Rod Burkert shares why many BVFLS professionals on LinkedIn are unable to generate business from their presence on the platform. Did you know: Close to one-half of the USA’s millionaires are on LinkedIn—just the kin ...

Admissibility of Expert Witness Testimony and Reliability of Methodology On April 24, 2023, the Supreme Court of the United States approved two amendments to Rule 702. The language of these amendments was modified slightly from the language of the proposed amendments approved by federal judiciary’s Advisory Committee on Evidence Rules. This article discusses the amendments and how the changes will impact th ...

Consideration of Adultery in a No-Fault State and Elimination of Permanent Alimony (effective in Florida as of July 01, 2023) Florida has eliminated permanent alimony. This article discusses this change in the law, including the new alimony structure, consideration, burden of proof, and fact that the court now is allowed to consider adultery in determination of support. More than 200 laws passed in the rece ...

Sanity Checks to Keep it Real and Defensible (Part II of II) This is the second QuickRead article on interest rate volatility and modeling, read Part I here. As valuation professionals, we know that we need to develop and test the interest rate assumption. Valuation professionals also need to understand the impact that an interest rate used will have on the cash flows and value of the firm, and ensure that ...

The Vital Role of Seamless Internal Communications When occupational fraud occurs within an organization, it is not a surprise that the root cause of the fraud was due to deficient internal controls. However, what does “internal controls” mean to all parties involved at an organization? Accountants should know what “internal controls” are, but does this concept resonate with the personnel within the sales o ...

The Choice of Models and Considerations When Developing a Rate for Your BV Report (Part I of II) Why all the excitement about interest rate volatility? Can’t we just look at a multi-year average and use that in our calculations? Well, we could, but considering recent and expected volatility, that might lead to some big errors. There are several reasons. In this article, the author discusses various models a ...

(Part V) To look to the future of the BV profession, we must explore the relevant dynamics within the industry. That starts with looking to our past to see what events and milestones brought us to where we are today, followed by ascertaining the economic and demographic trends leading us into the future, and culminating with identifying those trends which will have the greatest impact upon the profession. N ...