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 [...]

Abstract:   Accounts receivable are a popular fraud target because so many transactions are recorded to it. This article describes common receivables scams, as [...]

Abstract:   It’s critical for taxpayers to be given the chance to evaluate whether assessments made by the IRS are “arbitrary and excessive.” This [...]

Abstract:   Lost profits estimates are often based off of a company’s historical performance. But the usual methods of calculating these damages may fall [...]

Abstract:   Shareholders with the forethought to sign buy-sell agreements help facilitate voluntary and involuntary transfers between shareholders. But, when it’s time for a [...]

Abstract:   A family limited partnership (FLP) can be a viable tax-advantaged method of handling assets — but only if it’s established and administered [...]

Abstract:   This article discusses a key issue in defensible business valuations: diversity of approach. A recent Tax Court case arose when a shareholder [...]