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Know the difference between Succession Planning, Exit Planning and Business Planning and how to best execute each.
Depreciating assets involves a complex area of tax law; here’s a rundown:
Business owners often consider “insiders” as viable successors. Can this be a fatal flaw in planning...
Today’s markets are unpredictable, but changing conditions can open new business opportunities.
Since you can’t escape the impact of cash flow, you might as well take it head on, right?
One of the most important elements of a successful business transition is transferable value. No matter what an owner...
This article is as close as it gets in the valuation world to the “Extra, Extra… Read all about it&...
Monty Hall and the Discount for Lack of Marketability…
Monty Python and the Discount for Lack of Marketability
OK – the subject line of this article is a naked attempt to attract your attention but if you read on you ...
A brief explanation of EBITDA v. SDE in calculating the value of a business
Do you have the information you need to negotiate for your business?
While it remains the case that the lower corporate tax rates for C corporations increase cash flows and therefore pot...
The Impact of New Tax Law on Valuations
Sting is one of the more cerebral pop musicians and he clearly is wise to the ways of business valuation practice. So...
One of the main differences between the world of real life transactions and the fair market value world is the way th...
Well, maybe that's a bit of an oversell, but certainly having a greater impact on the pocket book, the battle over ho...
Recently, I have dealt with a number of issues relating to the valuation of goodwill. One particular case involved a ...
An article in the Atlantic Monthly refers to the emergence of a new term - the "rule of thump" - based on confusion w...
Channeling Frank Sinatra this month, I turn my attention to Revenue Ruling 59-60. This key valuation document issued ...
On the southeast corner of a major, urban intersection is an established privately-held "fast food" hamburger restaur...
Where does the value of a business come from? First and foremost, it comes from the ability to generate earnings, its...
The opportunity to gawp at the lifestyles of the rich and famous was a side benefit to taking a look at a dispute ove...
Clients are often mystified by the adjustments business valuation analysts make to financial statements when we start...
What a great start to 2015 - when a recent case allows me to include a reference to the halcyon days of Monty Python ...
Many entrepreneurs start a business with other like-minded business people and don’t want to think about what h...
The case of Bross Trucking v Commissioner (Tax Ct. Memo LEXIS 109) was not strictly a valuation case but did address ...
This month's commentary does not feature bottles of red or white (with apologies to Billy Joel) - though other bevera...
A recent tax court case allows me to dig up a reference to an R.E.M. hit single (never my favorite, but, hey, any por...
In an effort to be down with the kids, this month's title comes from a Taylor Swift hit single - a big step from my n...
I recalled this bon mot from Mark Twain as I reviewed a recent article from Business Valuation Resources that focused...
Sometimes it's just good to channel Maria in the Sound of Music and go back to basics. I recently had a good opportun...
A Neil Diamond song title as this month's hook? What? Who? How? Calm down - all will be revealed at the end of this e...
I never thought I would be minng Cher's back catalog for inspiration for an even more tenuous link for the title to t...
This month we're going to do some finance stuff - be warned, there may even be a formula... As valuation analysts, we...
We know that Bob Marley didn't want to wait in vain (in fact he said so repeatedly in the song) - and neither does th...
You may recall that I sent out an e-mail last year highlighting the dispute between the Estate of Ileanna Sonnenband ...
I struggled with the title of this item......the story itself has been a godsend to headline writers and I don't feel...
Please file the following under the "I'm just sayin'..." category - far be it from me to draw any conclusions! ...
I have always cringed when Sting followed up the title line with "Things they would not teach me of in college". On t...
Paul Simon's lyrics seem to sum up the approach the Tax Court took in the case of Estate of Louise Paxton Gallagher v...
Don Henley, the sage that he is, goes on to state that: "You can never leave" ... yet that isjust what every business...
Oh yes, just squeezing in a Springsteen reference again - it's been a while. So how do I justify this random referenc...
So we're trying to value a 50% interest in a company. We've determined the value of 100% to be $10 million ...
If, emulating Jack Nicholson and Morgan Freeman, you hope to climb the Pyramids and hit the tables in Monte Carlo whe...