By Lance S. Hall, ASA1Investors are still feeling the pain and panic of the dramatic stock market decline in the fall of 2008. In a mere 45 trading days from September 19 through November 20, 2008, the Dow Industrial Average...
Continue reading "Gift Now! Take Advantage of the Volatility!"
By: Jeff Bae & Craig StephansonValuation Services, Inc.IntroductionThe Internal Revenue Service (the "IRS") won another estate tax case dealing with a family limited partnership ("FLP"). In Estate of Concetta H. Rector (T.C. Memo. 2007-367), the Tax Court held that the...
By: Martin M. Shenkman, CPA, MBA, PFS, JD Introduction to Planning Through Economic Turmoil ◙ Introduction The markets are in turmoil. Daily Dow movements make Cedar Point roller coasters look tame. The remake of the movie "Fast and Furious" will...
By John Hempstead, ASA, CFAManaging Director, Hempstead & Co. Inc.Synopsis S corporations have become the corporate vehicle of choice for operating privately-held businesses. Because of their special tax attributes, however, they present certain challenges to appraisers attempting to value them...
Espen Robak Are estate planners shortchanging their clients by applying obsolete and inappropriate valuation rules that overvalue transferred stock options? Regardless of how you feel about the ability of older valuation methods to produce accurate estimates of...
Continue reading "A "Fair Market" Approach To Valuing Stock Options"
