Volume 2, No. 4, Fall 2011

View the complete Fall 2011 issue online or download as a PDF (426KB).

• Tax Court Rejects Market Approach, Refines Income Approach in Valuing FLP
• New Tax Case Tackles Key Aspects of Private Company Value
• Is a Buy-Sell at Book Value Unconscionable, When FMV is 60x Greater?
• CPAs Differ by More than 50% on Fair Value of Firm

Volume 2, No. 3, Summer 2011

View the complete Summer 2011 issue online or download as a PDF (420KB).

• DE Chancery Advocates ‘Triangular’ Approach to Business Valuation
• Divorce Roundup: Best (and Worst) Practices for Valuing Small Businesses
• Reasonable Compensation for Directors of Closely Held
• Discounts are Appropriate When Oppressed Minority Wants to Sell Shares

Volume 2, No. 2, Spring 2011

View the complete Spring 2011 issue online or download as a PDF (495KB).

• Divorce Courts Reject 'Calculation Values' Offered by BV Experts
• IRS Reveals Seven Mistakes of Highly Unsuccessful Appraisals
• Choice of Reliable Growth Rate Is Key to Calculating Business Interruption Loss
• Statutory Fair Value: Family Relationships Can Affect Appraisal Value
• Amendments to FRCP 26 Re: Draft Expert Reports Could Contain Traps

Volume 2, No. 1, Winter 2011

View the complete Winter 2011 issue online or download as a PDF (502KB).

• Checklist for Reliable Management Forecasts
• Divorce Courts Still Caught In Quagmire of Goodwill
• Tax Court Adopts Discount for Embedded Capital Gains but Declines Dollar-for-Dollar Rule
• Court Dissolves Business, All for Want of Clear Book Value Definition

Volume 1, No. 4, Fall 2010

View the complete Fall 2010 issue online or download as a PDF (465KB).

• Business Valuation Standards Support Adjustments in Shareholder Buyout Case
• Discount Rate Roundup: The 14 Essential Decisions in Economic Damages Cases
• Fair Value Standard in Divorce May Not Be Gaining National Traction

Volume 1, No. 3, Summer 2010

View the complete Summer 2010 issue online or download as a PDF (440KB).

• Two Landmark Cases Still Offer Reasonable Compensation Guidance
• Recent Cases on Business Interruption Losses
• Close Call: Taxpayer Appeals FMV Standard and Discounts in Valuing FLP Restrictions
• Round up on Divorce Cases: Discounts, Valuation Dates & the Economic Downturn

Volume 1, No. 2, Spring 2010

View the complete Spring 2010 issue online or download as a PDF (566KB).

• Checklist: Make Sure Your Expert Survives a Daubert Challenge
• Exit Planning Made Easy—with the Aid of a Good Business Appraiser
• What to Expect from your Fair Value Specialist: Consistency, Communication—and Sensitivity Analysis

Volume 1, No. 1, Winter 2010

View the complete Winter 2010 issue online or download as a PDF (612KB).

• Experts in Court: Round-Up
• Credibility in Court—the View from the Bench
• New Thinking on DLOM