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Q4 Newsletter 2026

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Value Management Inc.
  • IRS Issues AI Guidance for Tax Practitioners
  • Intangible Assets Now Account for 92% of S&P 500 Value
  • Retire Through Ownership Act Passes, Providing ESOP Valuation Safe Harbor
  • Private Equity (“PE”) Threatens the CPA Brand, but Money Talks
  • Sizing Up the Multiple: An Empirical Analysis of Target Scale and Valuation in Manufacturing M&A
  • Five Reasons Why Deals Fail Post-LOI
  • Rising M&A Disputes Put Valuation Assumptions Under Scrutiny
  • VMI Highlights

4Q 2026

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