Valuations Offer Support for Ad Valorem Tax Savings

A valuation of the property in question, obtained from an independent valuation provider, is critical to building an ad valorem case.

Functional Obsolescence: Loss of Asset Value Caused By Inefficiency or Inadequacies

A prudent investor will either implicitly or explicitly consider FO in the determination of a purchase price for the entire business.

Golden Parachute Payments Under Section 280G

Golden parachute payments may be made to disqualified individuals contingent upon a change in control.

Getting Your Head Out of the Model

Appraisers valuing a multinational company should expand their due diligence process to solicit information from company management about specific effects of operating in their particular location.

Valuation Requirements for Charitable Contributions

The IRS requires donors and donee organizations to supply certain information to prove a taxpayer’s right to deduct charitable contributions.

Estate of Tanenblatt Raises Valuation Issues

A recently decided Tax Court decision further underscores the need to obtain an objective valuation and to have a valuation expert substantiate the valuation.

Valuation Concerns Pertaining to Assets in Franchise Restaurant Transactions

Restaurants continue to be attractive targets for financial sponsors and strategic acquirers

Solvency Opinion Critical for Dividend Recapitalizations

Bryan Browning discusses the requirements for a solvency opinion and why a solvency opinion is critical, particularly for dividend recapitalizations.

Estate Court Cases Highlight Importance of Valuation

The best defense against an underpayment penalty is an independent valuation from a certified appraiser.

Understanding the Valuation of Profits Interests in Private Equity Transactions

To value profits interests, the economics of the equity capital must be clearly incorporated into the valuation.