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.

What’s the Haircut? Determining the Fair Value of Deferred Revenue

The new standard will reduce the number of situations in which deferred revenue will be adjusted in a purchase price allocation.

What’s the Haircut? Determining the Fair Value of Deferred Revenue

Regardless of which accounting standard gives rise to deferred revenue, the valuation challenge is defining the performance obligation.

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.