Abstract:   Attorneys involved in dissenting shareholder cases quickly learn that business valuation plays an important role in determining damages. This article discusses three [...]

Abstract:   In divorce cases, the value of a spouse’s professional practice — such as a medical practice or law, architectural or engineering firm [...]

Abstract:   From divorces to business disputes, the linchpin in all types of litigation often turns out to be expert testimony. But, before they’re [...]

Abstract:   Solvency is generally defined as a business’s or individual’s ability, at a specific point in time, to meet its long-term interest and [...]

Abstract:   Some business valuators apply a “size premium” when estimating the cost of equity. The underlying theory is that investors might require additional [...]

Abstract:   The federal tax code specifically excludes damages received for personal physical injuries or physical illness from taxable gross income. But sometimes it’s [...]

Abstract:   The value of a business interest is valid as of the “effective” date. This is a critical cutoff point, because events that [...]

Abstract:   Charities and other not-for-profit organizations typically receive most of their donations at year end. It’s critical for these organizations to be on [...]

Abstract:   Business valuation professionals typically apply three different approaches when valuing a business. This article explains common valuation methods that fall under the [...]

A Calculation, Summary or Detailed Appraisal Report - What is the Difference? As a practicing appraiser, a question that I am regularly asked [...]