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Newsletter Archive
2012 Edition, Volume 1
2011 Edition, Volume 4
2011 Edition, Volume 3
2011 Edition, Volume 2
2011 Edition, Volume 1
2010 Edition, Volume 4
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
- Companies Focus on Increasing the Value of Intangible Assets
- Intercompany Asset Transfers are Attracting Regulatory Attention Worldwide
- Lawyers Try Hard to Argue Their Firm Has No Goodwill Value
- Divorce Roundup: Court Just Can't 'Split the Difference'
- Court Vacates $1.3B in Copyright Damages for Lack of 'Real World' Data
- Must an LLC Turn Over the Valuation Records of its Subsidiary
- FASB Helps Out with 'Market Participant' Definitions
- VMI Highlights
- Roundup on Daubert: How Five Experts Survived, One Didn't
- Is a Buy-Sell at Book Value Unconscionable, When FMV is 60x Greater?
- Attorneys, Appraisers May be Held Liable for Wrong Standard of Value
- VMI Highlights
- Bankruptcy Roundup: 'Too Big to Fail' Cases Focus on Key Valuation Methods and Inputs
- DE Chancery Advocates 'Triangular' Approach to Business Valuation
- Roundup: Lost Profits Damages and Lessons Learned from Daubert
- Fractional Interest Turns on Type, Timing of Gift
- VMI Highlights
- IRS Reveals Seven Mistakes of Highly Unsuccessful Appraisals
- Two Notable Valuation Decisions from the Delaware Courts
- Choice of Reliable Growth Rate Is Key to Calculating Business Interruption Loss
- DOL Proposes to Make Business Appraisers ERISA Fiduciaries
- Good USe of Duel Experts Help Copyright Infringement Case Clear First Hurdle
- Amendments to FRCP 26 Re: Draft Expert Reports Could Contain Traps
- VMI Highlights
- New Tax Law Provides Estate Planning Opportunities
- New Guidance from DE Chancery Court on DCF Inputs, Assumptions
- Tax Court Adopts Discount for Embedded Capital Gains but Declines Dollar-for-Dollar Rule
- VMI Highlights
- Discount Rate Roundup: The 13 Essential Decisions in Economic Damages Cases
- Proving Lost Profits Damages: Recent Cases Provide Best Practices for Using Experts
- VMI Highlights
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
Financial Statement Brochure
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Valuing Intellectual Property
- Reasonable Compensation
- Upcoming Workshops
- VMI Sponsored Events
- VMI Highlights
- Court Case Updates
- IRS Data on Gift & Estate Tax Returns
- Intellectual Property Gifts
- Court Case Updates
- VMI Highlights
- Acquisition Opportunity
- When To Call A Business Appraiser
- Case Law Update
- Different Measures of Valuing A Business
- VMI Highlights
- Acquisition Opportunities
- Negotiating Strategies to Create the Best Deal
- Employee Options
- Purchase Price Allocations
- VMI Highlights
- Acquisition Opportunities
- 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
- Fairness Opinions for Transactions
- Carrying Amount Conundrum
- Recent Tax Court Cases
- VMI Highlights
- Accountants Re-Think Multi-Disciplinary Practices
- Valuing Stock Options
- Some Buyers Examine More Than Net Earnings
- Number of Deals Down in 2001
- Accounting for Business Combinations, Goodwill and Other Intangible Assets
- What to Look For In An Impairment Testing Expert
- Court Cases
- VMI Highlights
- IRS Issues Proposed Business Valuation Guidelines
- New Rules Put Focus On Intangible Assets Valuation
- Deals Still Get Done
- Using A Business Valuation Expert
- Ten Items To Check When Reviewing A Business Valuation
- Simplot Reversed
- Tax Considerations In The Structuring Of A Transaction
- Court Case Updates
- SEC Amends Rule on Auditor Independence
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