Winter 2008

• Debate Over Tax-Affecting Plays Out in Divorce Case
• Characterization of Professional Goodwill Under Continued Scrutiny
• Court Erred by Excluding Value of Noncompete From Enterprise Goodwill
• Case of First Impression: Does Statutory Fair Value Include a Control Premium?

Spring 2008

• Florida Court Considers Prohibiting Marketability Discounts in Divorce
• In a World of Diverse BV Standards, Credentials and Competency are Critical
• Must Experts Verify Client Financials in Calculating Economic Loss?
• Does Fair Value of FLP Include Marketability and Minority Discounts?
• Valuation Experts Required to Have Clear Credentials, Experience, and Methods

Summer 2008

• Working with Appraisers in Valuing the Small Business
• IRS Proposes Writing Kohler out of the Law
• Owner Testimony as to Lost Profit Inadmissable
• Lack of Independent Business Valuation Affects Viability of Fraud Claims

Fall 2008

• Astleford Has it All: Latest Tax Court Case on FLP Discounts, Data, and More
• Pros and Pitfalls of Retaining a Joint Appraisal Expert
• Does Solvency Determination Require Courts to Value Debts at Book Value?