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Adding Success Fees to Starting the Exit Planning Conversation

NACVA/CTI BVFLS Conference Presentation Summary This article is a review of a session involving exit planning that was covered in a highly interactive, standing-room-only session from the NACVA/CTI BVFLS Conference in Fort Lauderdale, FL on December 14, 2023. This article is a review of the topics covered in the highly interactive, standing-room-only session from the NACVA/CTI BVFLS Conference in Fort Laude ...

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To Be Certified or Not Certified

The Tax Court Says Certified A recent Tax Court opinion brought to light the importance of having an appraiser designation from a professional appraiser organization. While the decision is limited to Tax Court cases, it provides a cautionary tale for all who provide business appraisals in litigious situations. A recent Tax Court opinion brought to light the importance of having an appraiser designation from ...

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Amended Rule 702’s Unimpeachably Neutral Impact

The Death of Testimonial Overstatement The proper interpretation for the standard of admissibility under the amended Rule 702 of the Federal Rules of Evidence will hopefully result in an evidentiary change that flies in the face of every hired gun’s essence, as the real impact of the trial court truly being a gatekeeper is that it will shield the jury from the testimonial overstatement salaciously proffered ...

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Challenges for Expert Witnesses Valuing Private Equity and Hedge Fund General Partner Interests in Divorce Matters

When You are Retained by Counsel for the Out-Spouse Valuing private equity and hedge fund general partner interests is a complex matter. Valuing them in a divorce proceeding can be an even more complex matter. The focus of this article is to share the challenges valuators may face when engaged to value general partner interest in private equity and hedge fund businesses in divorce matters when NOT engaged b ...

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Using Artificial Intelligence Tools in Professional Report Writing

NACVA Evaluates Impact of ChatGPT on the Membership Imagine having a quirky little virtual assistant that can draft professional articles, generate narratives, and assist with academic writing. With the recent buzz around ChatGPT, an artificial intelligence chatbot developed by OpenAI, the possibilities of utilizing this technology in the forensics and valuation services world has created mixed viewpoints. ...

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The Future of the Business Valuation Profession

(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 ...

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The Future of the Business Valuation Profession

(Part IV) 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. ...

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The Well-Written Business Valuation Report

Structured, Clear, and Well-Researched and Reasoned In a litigation setting, a well-written business valuation report can position your conclusion of value as credible. When completed for tax purposes, a well-written business valuation report can help avoid an IRS challenge. In any circumstances, a well-written business valuation report can provide the business owner with ways to increase cash flow and redu ...

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The Future of the Business Valuation Profession

(Part III) 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. ...

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Unimpeachable Diagnosis

An Unimpeachable Cure for Delusive Exactness This 15th article of the unimpeachable neutrality series discusses the pathology, symptoms, and treatment for a bad case of delusive exactness. Delusive exactness affects thousands of financial experts every day and can be fatal to a case if left untreated. On balance, delusive exactness, as described herein, refers to the testimonial delirium exhibited by a fina ...

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The Future of the Business Valuation Profession

(Part II) 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. ...

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Financial Forensic Investigations

The Layered Approach There is a maxim in forensic accounting that investigations take twice as long as anticipated, yet the final report appears to have taken half the time. This article provides an overview of the forensic methodology to balance client expectations with the appropriate level of service. Each progressive layer allows for the milestones reached to be evaluated before expanding the scope. Thi ...

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The Future of the Business Valuation Profession

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. NACVA set ...

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Unimpeachable Scope

A Synopsis of Valuation Brief 1 “Understanding the Differences: Conclusion of Value vs. Value Calculations” Valuation Brief 1, “Understanding the Differences: Conclusion of Value vs. Value Calculations” attempts to unpack the differences between that which is a conclusion of value and that which is not. In this 14th article of the unimpeachable neutrality series, the author provides a synopsis of the key ta ...

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Unimpeachable Neutrality Redefined

New Year, Neutrality It is incumbent upon those who attempt to become or remain as “thought leaders” to sometimes put some thought into what is written. This said, this 13th article of the Unimpeachable Neutrality Series will cover some of the basics of what exactly “unimpeachable neutrality” is and how it is just as valuable and necessary in 2023. I received a phone call from a distressed member the other ...

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Unimpeachable Mechanisms of Compliance—Sustainable Standard Setting in the Wake of the Woke

Conclusory Conclusions and Opinionated Opinions Tests of Time While there is usually more than one reason that something bad occurs, it is often standard setters or practitioners that are rightfully or wrongfully accused of actions or inactions that may or do have a detrimental impact on an industry, case, business, or even members of a protected class. This twelfth article of the unimpeachable neutrality s ...

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My Unimpeachably Abductive Inference

Conclusory Conclusions and Opinionated Opinions Tests of Time The current valuation environment tends to be more about supporting the conclusion of value based upon the chosen approach and methodology with consideration of all three approach to business valuation far too often involving little more than the analyst placing a wet finger in the air and saying “ah yes, a discounted cash flow.” This eleventh ar ...

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The War Against Certification

and Credentialing Organizations The author in this article discusses cases where members of credentialing organizations sue the organization for injunctive relief and monetary damages. He discusses the role of the arbitrator and causes that appear to prompt members to pursue redress through the court once sanctioned. Introduction As I mentioned in my first article for QuickRead, my experience as an Arbitrat ...

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Alternative Ways of Pricing Valuations

And Valuation Consultations Business valuation reports are somewhat of a competitive product. We may not feel that way because of all the effort we put into them, but many clients do not understand the value to them and look at the valuation as a “mechanical” process. Additionally, there are many other valuation preparers that provide valuations at fees substantially below what a valuation professional migh ...

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The Role of the Financial Forensic Expert in Dispute Resolution

Changes in the Methods of Dispute Resolution In this article, Steven I. Platt, a retired Maryland Circuit Court judge, founder of The Platt Group, Inc., and QuickRead’s newest editorial board member, shares with readers the changes he sees affecting civil court proceedings, rise of alternative dispute resolutions, and opportunities that are becoming available to credentialed business valuation and financial ...

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