Business Valuation in Divorce Case Law Compendium, Fourth Edition is an indispensable tool for every divorce professional. Now updated with five new chapters and 40 new cases that have helped shape the landscape of business valuation in divorce proceedings, this must-have compendium offers advice from top business valuation experts on how goodwill and S corporations are valued, and also offers insight into active/passive appreciation, double-dipping, fair value, and more.
While estate and gift tax issues is still one of the top revenue producers for business appraisers, this area of the valuation industry continues to face new challenges. Issues such as tax-affecting S corporations, non-signing tax preparer penalties, and legal challenges from the IRS continue to complicate the estate and gift arena. It is crucial for appraisers practicing in this area to stay current with the legal arguments, regulations and technical theory that apply to estate and gift issues relating to the business valuation profession.
Publications include an industry profile, five-year financial analysis, pricing rules of thumb, and actual deal data from sales transactions for specific industries, with industries covered including veterinary practices, auto dealerships, quick and full serve restaurants, and day care centers. Table of contents containing additional descriptive information and identifying data sources can be viewed free online.
Business Valuation Resources, LLC, 2010_Reference guide features copyright agreements and summaries for various types of intellectual properties including music compositions and recordings; famous persons; fictional characters; scientific and technological information; art; video games; TV programs; motion pictures, screen plays, and other dramatic works; and publishing, video, and web content. Table of contents can be viewed free online.