ADVENT BLOG

The professionals at Advent Valuation Advisors write original articles on various valuation and related subjects. If you are interested in receiving an email when a new article gets published to this blog, you can subscribe with just an email address at the bottom of the page.

Failing to Yield ‘Actual Fair Valuation’

Surgem, LLC v. Seitz, 2013 N.J. Super. Unpub. LEXIS 2491 (Oct. 16, 2013)  We are asked regularly to scale down ...
Read More
/

Funding Strategy Afoul of Tax Regulations

Peek v. Commissioner, 2013 U.S. Tax Ct. LEXIS 13 (May 9, 2013) It’s not uncommon for aspiring business owners to ...
Read More
/

Tax Court: 7.5 Percent or 30.6 Percent DLOM?

Estate of Koons v. Commissioner, 2013 Tax Ct. Memo LEXIS 98 (April 8, 2013) In connection with a major asset ...
Read More
/

Proving Goodwill in Like-Kind Exchange

Deseret Management Corp. v. United States, 2013 U.S. Claims LEXIS 987 (July 31, 2013) IRS discovers DCF is a ‘double-edged’ ...
Read More
/

Changes on Estate & Gift Tax Valuations

There are two recent Tax Court cases that may impact estate and gift business valuations, the Estate of John F ...
Read More
/

War over Workable Stock Appraisal Method

Sullivan v Troser Management, Inc., 2013 N.Y. App. Div. LEXIS 1641 (March 15, 2013) In nearly 40 years of banking ...
Read More
/

How Much Is A Breaching Partner Worth?

When you operate a business with another person, New York considers you to be in a general partnership unless you ...
Read More
/