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  • QuickRead Featured - QuickRead Top Story - Valuation/Appraisal

    60-Second Method

    May 17, 2017

    Ascertaining the Financial Status of a Business in a Few Quick Glances The 60-Second Method is a system of ascertaining the financial status of a business or other entity in a few quick glances. It is a training tool that can be used to demonstrate how financial analysis works, or instruct decision-makers beginning to read and understand financial statement content.

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  • Case Law - QuickRead Top Story

    Federal Cases: ESOP Fidiciuary Responsibility, Valuation Misstatement Penalties, More

    May 1, 2013

    Plus: Bishop v. Commissioner Rules on When and Whether a Bad Debt Loss Can Be a Claimed Deduction In Schwab v. Commissioner, a case turns on when a variable universal life insurance policy is a taxable event.  In Boone Operations Co., LLC v. Commissioner, find out when contributing fill dirt to the city of Tucson is or isn’t a charitable or taxable event.

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  • Case Law - QuickRead Featured

    State Case Law: Iowa Focuses on Equalization Payments, Louisiana Considers Future Cash Flow

    April 4, 2013

    Recent Cases Consider: Fair Market Value in Arkansas, Equalization Payments and Healthcare Credits in Iowa, and Valuations Based on Future Cash Flow in Louisiana Judge Wiggins in Iowa rules In re Marriage of McDermott on equalization payments and tax credits for health insurance payments.  In Louisiana, Judge Williams finds a valuation in Fancher v. Prudhomme invalid since it was based on assumed cash flow—and a withdrawing member was the source of almost all the company’s business.  Instead, current asset value is key.  Find out more. 

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