FATCA: What You Need to Know

FATCA has created a major compliance burden for all involved parties: withholding agents, FFIs, NFFEs, and the IRS.

New AICPA Guidance Introduces Backsolve and Hybrid Approaches for Valuing Complex Equity Capital Structures

The backsolve method derives from a timely transaction in a private company’s equity.

Finding the Value of BDCs

The board of directors of a BDC has the ultimate responsibility to ensure the fund’s portfolio represents fair value.

Major Tax Issues Impacting Private Equity Firms

Various forms of executive compensation have become popular, resulting in much scrutiny, particularly in how these forms of compensation are taxed.

Challenges in Valuing Contingent Consideration

ASC 805 provides guidance for whether it is contingent consideration or compensation.

Revised Transfer Pricing Guidelines Focus on Valuation of IP

Comparability is the key factor in determining the arm’s length range.

Closely Held Company Valuations for Tax Purposes

Larry Van Kirk discusses the valuation requirements for assets that are gifted.

PCAOB Comments Increase Auditor Scrutiny of Fair Value Measurements

Auditors have increased scrutiny around management forecasts which provide the foundation for valuation methods based on an income approach.

Three Approaches to Valuing a Privately-Held Company

The potential for rising taxes due to huge U.S. government budgetary deficits are prompting many owners of privately held companies to consider their options.

Tax and Financial Reporting Differences in an Allocation of Purchase Price

One of the key differences in valuations for tax vs. financial reporting lies in the definition of value.