Trigger Events: Those Things That Happen
The Buy-sell section defines how the value of one’s share in the partnership will be valued when certain triggering events occur. Triggering events can [...]
Valuing the Gift
Valuing the Gift When gifting property, other than publicly traded stock, valued over $5,000 the IRS generally requires a qualified appraisal to be [...]
Fifth Circuit Vacates 40 Percent Valuation Penalty
What This Means for Appraisers In a new twist involving litigation that impacts valuation analysts, on June 11, 2014, the Fifth Circuit Court [...]