Winter 2007

• Bullet-proofing a Buy-Sell: Problem Areas to Address Before Signing the Agreement
• Intangible Asset Valuations: Spot These Common Errors Before Going into Court
• Divorce Court Denies ‘Marketability Discount’ That Include Costs of Sale
• Kohler: Textbook Valuation of Large Closely Held Leads to Total Victory for Taxpayer

Spring 2007

• Reviewing Valuation Reports: Make Sure Third-Party Data Is Attributed and Analyzed
• Top Ten Ways to Succeed in a Judicial Appraisal Action
• Allocation of Stock Purchase Price to Non-Compete Must Be Clear, Unambiguous
• Another FLP Deduction Disallowed for Lack of Viable Business Purpose

Summer 2007

• Lawyers and Appraisers Alike Should Beware the Overly Litigious Client
• Lost Profits Calculations Must Reflect “Real World”
• Two Economic Damages Cases Dismissed for Lack of Reliable Valuation Evidence
• BV Appraiser Challenged Under Daubert for Reliance On Third-Party Reports

Fall 2007

• What CPAs and Attorneys Should Know About the New AICPA Valuation Standards
• Court Outlines Key Factors In Calculating Lost Profits For Un-established Business
• “Splitting the Difference” Is Not an Acceptable Valuation Method in Divorce
• Another ‘Bad Facts’ FLP Falls to Established Criteria of Section 2036(a)