Articles on Business Valuation

IRS proposes significant changes to valuation discount regulations By Jeffrey A. Mollet Agricultural Law, September 2016 On August 4, 2016, the IRS released proposed regulations (REG-163113-02) seeking to restrict valuation discounts in the context of family transfers.
Oldie but goodie and other wisdoms in valuations By Tony Garvy & James Arogeti Family Law, September 2014 The latest Illinois valuation case, In re Marriage of Hanusin, brings clarity and logic to some discrete valuation issues.
Standards of value in a business valuation By Andrew G. Vaughn Business Advice and Financial Planning, January 2013 Clients and attorneys tend to be surprised and/or confused when they learn that legally a business could have multiple values at the same time. This is because there can be different standards of value The following article illustrates this concept through hypothetical examples.
Compensation-for-contribution: An alternative method for handling personal goodwill in divorce matters By Brian R. Potter & Justin L. Cherfoli Family Law, June 2007 As in numerous jurisdictions throughout the United States, Illinois courts require valuators in family law settings to delineate personal goodwill from the total goodwill of the business enterprise being valued.
Asset, income or market approach—Which is the best choice? By Robert F. Filotto Business Advice and Financial Planning, March 2006 One of the first critical steps in any Business Valuation is the selection of the proper Valuation Approach.
Maximizing your business’ value: Improving your operation and profitability By Bart A. Basi & Marcus S. Renwick Business Advice and Financial Planning, June 2005 The time is ripe to sell a business! With interest rates being low, the economy growing, capital and ordinary gains tax rates being low, and tax rules as they are, now is the best time to sell a business.
Is there “value” in a “valuation”? By Bart A. Basi Business Advice and Financial Planning, February 2005 The client, an owner of a small industrial shop, had poured blood, sweat and tears into the Company but without any heirs, decided that now was the proper time to sell.

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