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.

Developments Relating to Intangibles in Transfer Pricing

In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.

AICPA Issues Accounting and Valuation Guide for IPR&D

The Guide discusses the application of various valuation techniques appropriate for IPR&D.

FASB Endorses PCC’s Accounting Alternatives for Private Companies

Amid controversy, the FASB endorsed the first two accounting alternatives approved by its Private Company Council (PCC).

Know the Value of Your Business

Business owners should constantly monitor their valuations to take advantage of opportunities.