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Recent Articles from Kristin S. Coffey
Proposed regulations under Section 2704
Many articles have been written in recent months on the proposed regulations under Section 2704 of the Internal Revenue Code, which was released on Aug. 2. In case you […]
Keeping Your Balance: Business appraisal vs. business appraisal review
A business appraisal (valuation) involves the gathering and analysis of information, the application of valuation methodologies, and informed judgement to reach a valuation opinion. Business appraisal review is the critical […]
Keeping Your Balance: A few takeaways from business valuation cases
I recently came across a few business valuation court cases that I thought were worth mentioning. While some are basic, the points to come from these cases are salient to […]
Keeping Your Balance: Ownership agreements: provisions to be considered
Ownership agreements are an integral element in exit planning, which is now a topic of great interest in the valuation community. They contain provisions pertaining to the regulation of the […]
Keeping You Balance: Steps to maximize your client’s exit strategy
As we all know, an unprecedented number of small businesses are currently owned by baby boomers and the numbers of sold or dissolved businesses is likely to increase dramatically over […]
Keeping Your Balance: ASC 350 – the goodwill impairment testing alternative
The new goodwill impairment testing alternative for private entities was released in January of this year. The update, released by the Financial Accounting Standards Board, to the Accounting Standards Codification […]
Keeping Your Balance: Discount for embedded capital gains and fair value standard
For some time, the IRS position has been to reject the premise that embedded capital gains affect fair market value in all but very limited circumstances. Specifically, they have argued […]
Keeping Your Balance: The state of family businesses worldwide
PricewaterhouseCoopers recently published its PwC Family Business Survey 2012, October 2012 (the survey), which concluded that family businesses are “thriving” worldwide. The survey covered nearly 2,000 firms across the world, […]
Keeping Your Balance: The fundamentals of an LLC operating agreement
Regardless of the purpose of the valuation, a review and analysis of the limited liability company operating agreement is essential. In his article “Anatomy of an LLC Operating Agreement: The […]
Keeping Your Balance: A look at other valuation discounts
Trust and estate attorneys are familiar with the discounts that are common to the valuation of closely held businesses and business interests: 1) the discount for lack of control and […]
Keeping Your Balance: Evaluating industry impact on company value
How does a valuation analyst understand a company’s industry and evaluate the industry’s impact on the company’s value? Authors Dennis R. Balch, Ph.D., Keith F. Sellers, Ph.D, CPA/ABV, CVA, and […]
Keeping Your Balance: Challenges in valuing young, start-up companies
Start-up companies are difficult to value for a number of reasons. While young or start-up companies are diverse, they share some common characteristics that can be problematic when valuing the companies.
Case Digests
- Second Circuit – Foreclosure Abuse Prevention Act: Article 13 LLC v. LaSalle Nat’l Bank Ass’n
- Fourth Department – Speedy trial: People v. Walker
- Fourth Department – Surrogacy: Matter of Baby A and Baby B.
- Fourth Department – Medical malpractice: Verebridge v. Harpreet Deol, et al.
- Fourth Department – Res judicata: Varma v. Allstate Insurance Co.
- Second Circuit – Federal Reserve Act:Banco San Juan Internacional, Inc. v. Fed. Rsrv. Bank of N.Y., Bd. of Governors of the Fed. Rsrv.
- Second Circuit – Sentencing: United States v. Jimenez
- Fourth Department – Adult Survivors Act: Van Hooser v. Etasam Inc.
- Fourth Department – Ineffective assistance of counsel: People v. Turner
- Fourth Department – Ineffective assistance of counsel: People v. Thanthima
- Second Circuit – Sentencing: United States v. Dralle
Law News
- Court of Appeals affirms convictions despite tainted transcript
- Phillips Lytle names new Rochester office leader
- Court annuls New York State’s wetland regulations for failure to comply with SEQRA
- Driver who caused fatal MVA sued by victim’s mother
- NY Court of Appeals resolves Appellate Division inconsistency
- Oneida County attorney disbarred after Trump pardon
- New trial ordered in child sex abuse case
- Rochester, Monroe County to pay $1.75M to officer blinded in stabbing
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