Author: Bill Quackenbush

How Would IRS Proposed Changes to IRC 2704 Affect Valuation Discounts?

Earlier this month, the IRS proposed regulations that could seriously curtail the use of valuation discounts…

Proposed Regulations on Valuation Discounts for LPs and LLCs Due Out

Often estate planning includes the transfer of assets through an ownership interest. The entity may own…

DLOMs in N.Y. Statutory Fair Value Cases

The March 2016 issue of Business Valuation Update (vol. 22, No. 3) has published an article…

This is Not Your Father’s Business Appraisal

Remember the Oldsmobile commercial: “This is not your father’s Oldsmobile”? The same can be said of business appraisal. Many, if not most, of the core valuation concepts and processes have undergone material changes over the past 20 years. This is not your father’s Business Valuation anymore.

Business Valuation Theory for Non-Appraisers

Business valuation experts are called upon to value various ownership interests in businesses, but their reports generally apply complex valuation, financial, economic, and accounting theory that are often intelligible to only to those well versed in such matters. To that end, the following is a quick summary of business valuation theory for those dealing with business appraisals but are not versed in them.

Don’t confuse Precision with Accuracy

What’s the difference? Accuracy describes the “nearness” to a true value. The closer to the bull’s-eye one is when shooting at a target, the more accurate the shot. Precision, on the other hand, is the degree to which several measurements provide answers very close to one another and indicate the scatter of data – the lesser the scatter, the higher the precision.

What’s Your Company Worth? The Art of Valuation

by Moira Vetter, Forbes Contributor Anytime you begin discussing entrepreneurship and finance, the topic turns to…

Synergistic Value vs Fair Market Value

We were recently engaged to value a national retail company because the owner wants to groom…

Valuing Intellectual Property

The nature of big business has changed dramatically over the years. Up through the 1970s in…