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2010 Edition, Volume 3
2010 Edition, Volume 2
2010 Edition, Volume 1
2009 Edition, Volume 4
2009 Edition, Volume 3
2009 Edition, Volume 2
2009 Edition, Volume 1
2008 Edition, Volume 4
2008 Edition, Volume 3
2008 Edition, Volume 2
2008 Edition, Volume 1
Financial Statement Brochure
2007 Edition, Volume 4
2007 Edition, Volume 3
2007 Edition, Volume 2
2007 Edition, Volume 1
2006 Edition, Volume 4
2006 Edition, Volume 3
2006 Edition, Volume 2
2006 Edition, Volume 1
2005 Edition, Volume 3
2005 Edition, Volume 2
2005 Edition, Volume 1
2004 Edition, Volume 2
2004 Edition, Volume 1
Fall 2003
Spring 2003
Winter 2002/2003
FALL 2002
SUMMER 2002
SPRING 2002
WINTER 2001/2002
SPECIAL EDITION 2001
FALL 2001
SUMMER 2001
Spring 2001
2010 Edition, Volume 3
  • Tax Court Takes Own Approach to Value Undivided Interests in Real Estate
  • Tax Court Finds "Good" FLPs Come from Good Families
  • Creating "But-for" World of Patent Damages Is Not the Same as "Fantasy" World
  • Critical Questions to Assess the Value of Patented Inventions
  • Expert Helps Court Tackle the Complexity of IP Valuations
  • VMI Highlights
2010 Edition, Volume 3
2010 Edition, Volume 2
  • Valuing Stock Options? What Will the IRS Say?
  • Two Taxpayer Victories Demonstrate Winning Facts for FLPs
  • Back-to-back Defined Value Cases Deliver Double Punch to IRS
2010 Edition, Volume 2
2010 Edition, Volume 1
  • Divorce Court: Round-Up
  • Experts in Court: Round-Up
  • Another Taxpayer Win: Court Accepts 47.5% Discount for Formed (but not Funded) FLP
  • Top Five Must-Haves for Tax Valuation Reports
  • VMI Highlights
2010 Edition, Volume 1
2009 Edition, Volume 4
  • New FLP Case: Taxpayer's First Asset Transfer Merits Discount, But Not Second
  • Tax Court's Adjustment to Reasonable Compensation 'Dizzying and Arbitrary'
  • No Legitimate Business Purpose for FLP Precludes Analysis of Discounts
  • In Dueling Daubert Motions, Both Experts' Evidence Accepted
  • The Most Credible Experts Admit the Weaknesses in Their Reports Up Front
  • VMI Highlights
2009 Edition, Volume 4
2009 Edition, Volume 3
  • Litigation Related to Fair Value Accounting is On the Rise
  • Expert's Conservative Assumptions Help Sustain Damages Award
  • Tax Court Decision on Discounts and Embedded Taxes Hinges on Experts
2009 Edition, Volume 3
2009 Edition, Volume 2
  • 20 Ways to Avoid an IRS Appraisal Audit
  • Statutory Fair Value Versus Fair Market Value: A Brief Historical Perspective
  • Case Includes a List of Facts by Which to Assess a FLP's Non-Tax Business Purpose
2009 Edition, Volume 2
2009 Edition, Volume 1
  • Latest FLP Disaster Includes Pulling Discounts 'Out of the Air'
  • 10 Tips to Protect Expert-Attorney Communications
  • Most Common Reasons for Write-Offs in Medical Practice Valuations
  • Does Buy-Sell Contract Trump Statutory Shareholder Remedies?
  • Expert Evidence Helps Decide Partnership 'Divorce'
  • VMI's Valuation Services for Financial Reporting Purposes
2009 Edition, Volume 1
2008 Edition, Volume 4
  • Current Market Conditions Present Estate Planning Opportunity
  • Pros & Pitfalls of Retaining a Joint Appraisal Expert
  • How Analysts Can Help Cut Costs and Conflict in Valuing Small Businesses
  • May a Dissenting Shareholder Claim Value of Company's Projected Future Income?
  • VMI Highlights
2008 Edition, Volume 4
2008 Edition, Volume 3
  • Letter from VMI's Managing Director
  • Finally, a Tax Court Considers a 'Good Facts' Family Limited Partnership
  • Lack of Independent Business Valuation Affects Viability of Fraud Claims
  • Fair Value - More Disclosure, More Litigation, More Risk
  • IRS Proposes Writing Kohler Out of the Law
2008 Edition, Volume 3
2008 Edition, Volume 2
  • New SEC 2290 Raises the Bar on Fairness Opinions
  • Jelke Overruled: 11th Cir. Approves 100% Discount for Imbedded Capital Gains
  • Statistical Study of Options Backdating Supports Opening the Company Books
  • Lost Profits Evidence Turns on Key Expert Assumptions
2008 Edition, Volume 2
2008 Edition, Volume 1
  • A New Landmark: Cases Considering Restricted Stock Discounts
  • Five Factors Test for Reasonable Compensation
  • SEC Accelerates Approval of Amended Rule 2290
  • IRS Extends 409A Compliance Deadline to Next Year
2008 Edition, Volume 1
Financial Statement Brochure
Download VMI's financial statement brochure
2007 Edition, Volume 4
  • Do BV Methods Apply to Determining Discount to Fractional Interest in Art?
  • Disappointed Investors Can't Recover for Collapsed Stock Value Without Expert Evidence
  • Must State Agencies Defer to Internal Revenue Determination of Discounts?
  • VMI Highlights
2007 Edition, Volume 4
2007 Edition, Volume 3
  • An ESOP Appraisal Checklist
  • Valuing Intangibles for Financial Reporting: Understanding the Interplay of FASB Statements
  • SOMETIMES YOU CAN HAVE YOUR CAKE AND EAT IT TOO!
  • VMI Highlights
2007 Edition, Volume 3
2007 Edition, Volume 2
  • Top Ten Ways to Succeed in a Judicial Appraisal Action
  • SFAS 157: What You Need to Know About FASB's Fair Value Measurements
  • The Importance of Buy-Sell Agreements: Two Cases Spell Out What Can Go Wrong
  • VMI Sells Mealey’s Furniture, Inc. To Private Equity Group
2007 Edition, Volume 2
2007 Edition, Volume 1
  • Bullet Proofing A Buy Sell
  • Buy-Sell Agreements and Subsequent Transactions
  • 'What Not To Do' When Structuring A 'Fair' Merger
  • Record Year for M&As in 2006: Private Equity Firms Buy Big
2007 Edition, Volume 1
2006 Edition, Volume 4
  • Key Concepts in Fair Value Reporting
  • New Focus on Fair Value Accounting: What to Expect from your Valuation Specialist
  • Lottery Winner Convinces Court to Buy Discounted Present Value of Annuity
2006 Edition, Volume 4
2006 Edition, Volume 3
  • How to Avoid (or Survive) an IRS Valuation Audit
  • Avoiding Valuation Traps in Court
  • Top Valuation Questions That Lawyers Love to Ask
  • Watch for Discovery Minefields During the Valuation Engagement
  • VMI Highlights
2006 Edition, Volume 3
2006 Edition, Volume 2
  • The Top 10 Reasons Jurors Turn Against a Valuation Expert
  • Efforts to Lock in Value for Buy-Sell Purposes Often Fail
  • Absent Court Appearance by Appraiser, Valuation Report is Hearsay
  • Ongoing Goodwill Valuation and Impairment Testing Shields Professional from Liability for Misrepresentation or Fraud
  • Court Rejects DCF Approach where Inputs are “Untethered to Reality”
  • VMI Highlights
2006 Edition, Volume 2
2006 Edition, Volume 1
  • Court Case Updates
    • Tax Court Gives 32.24% Discount for FLP with Cash and CDs
    • Breach of Contract Supports both Lost Business Value and Lost Profits Damage
    • Court Reverses Inclusion of Life Insurance Proceeds
  • VMI Highlights
2006 Edition, Volume 1
2005 Edition, Volume 3
  • Court Case Updates:
    • Arm's-Length Merger Price Less Synergies Equals Fair Value
    • After-Death Event Used as Basis of Value Over Experts' Protest
    • Collateral Appraisal and Disposition Upheld Without Sale
    • Valuation Models are 'Opinion' not 'Fact'; Appraiser Need Not Disclose Others' Valuations
  • Other Updates:
    • Fairness Opinions not Always "Fair" (Lack of Independence Leads to Bias
    • Valuing a Decedent's LP and GP Interests
2005 Edition, Volume 3
2005 Edition, Volume 2
  • Introduction
  • Court Case Updates:
    • Not having expert puts husband in dog house
    • Minority discount plays key role in appreciation valuation
    • Buy-sell agreement's terms dismissed, LOM applicable
  • Other Updates:
    • PA divorce law update
    • Great resources for compensation information
  • VMI Highlights
2005 Edition, Volume 2
2005 Edition, Volume 1
  • Introduction
  • Court Case Updates:
    • Court values stock at almost 4x going private price
    • Alternate valuation date appropriate for distributions
    • FLPs at issue under Testamentary Device Test
    • False assumptions lead to exclusion of Testimony
  • VMI Highlights
2005 Edition, Volume 1
2004 Edition, Volume 2
  • Valuing Intellectual Property
  • Reasonable Compensation
  • Upcoming Workshops
  • VMI Sponsored Events
  • VMI Highlights
2004 Edition, Volume 2
2004 Edition, Volume 1
  • Court Case Updates
  • IRS Data on Gift & Estate Tax Returns
  • Intellectual Property Gifts
2004 Edition, Volume 1
Fall 2003
  • Court Case Updates
  • VMI Highlights
  • Acquisition Opportunity
Fall 2003
Spring 2003
  • When To Call A Business Appraiser
  • Case Law Update
  • Different Measures of Valuing A Business
  • VMI Highlights
  • Acquisition Opportunities
Spring 2003
Winter 2002/2003
  • Negotiating Strategies to Create the Best Deal
  • Employee Options
  • Purchase Price Allocations
  • VMI Highlights
  • Acquisition Opportunities
Winter 2002/2003
FALL 2002
  • Superior Courts Of Pennsylvania & New Jersey Consider Value Of Law Firms
  • Financing Issues In The M&A World
  • Divorce Engagements And Valuation Terms
  • Date Of Distribution Is Appropriate Valuation Date
  • Corporate Reform Update: Sarbanes–Oxley Act
FALL 2002
SUMMER 2002
  • Fairness Opinions for Transactions
  • Carrying Amount Conundrum
  • Recent Tax Court Cases
  • VMI Highlights
SUMMER 2002
SPRING 2002
  • Accountants Re-Think Multi-Disciplinary Practices
  • Valuing Stock Options
  • Some Buyers Examine More Than Net Earnings
  • Number of Deals Down in 2001
SPRING 2002
WINTER 2001/2002
  • Accounting for Business Combinations, Goodwill and Other Intangible Assets
  • What to Look For In An Impairment Testing Expert
WINTER 2001/2002
SPECIAL EDITION 2001
  • Court Cases
  • VMI Highlights
SPECIAL EDITION 2001
FALL 2001
  • IRS Issues Proposed Business Valuation Guidelines
  • New Rules Put Focus On Intangible Assets Valuation
  • Deals Still Get Done
  • Using A Business Valuation Expert
FALL 2001
SUMMER 2001
  • Ten Items To Check When Reviewing A Business Valuation
  • Simplot Reversed
  • Tax Considerations In The Structuring Of A Transaction
SUMMER 2001
Spring 2001
  • Court Case Updates
  • SEC Amends Rule on Auditor Independence
Spring 2001
 
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