IRS Circular 230 Disclosure
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Exiting a Business by Running the Bases, Albuquerque Journal, Business Outlook Section, July 12, 2007; IBBA News, Fall 2007
How Much Gas is Required? Determining Benchmark Working Capital in a Business
Acquisition, IBBA News, International Business Brokers Association, Inc., Winter 2006
Multiple of EBITDA or SDE: A Car With or Without the Gas (and the Driver), IBBA News,
International Business Brokers Association, Inc., Spring 2006
Separating Personal and Business Goodwill, The Tax Advisor,
The American Institute of Certified Public Accountants, June, 2003 [Winner - The Tax Adviser’s 2003 “Best Article” Award]
Martin Ice Cream Co. vs. Commissioner: A Case for Personal Goodwill, IBBA News,
International Business Brokers Association, Fall 2000
Applying USPAP and AICPA Standards to the Four Phases of a Business Valuation Engagement, CPA Expert, American Institute of CPAs, Spring 1997
The CPA as a Court Appointed Expert: Opportunities and Challanges, CPA EXPERT, American Institute of CPAs, Winter 1995; Bar Journal (Reprint), State Bar of New
Mexico, May/June 1996
Alternative Dispute Resolution Opportunities for the CPA, The CPA Management Consultant, American Institute of CPAs, Spring 1993
Straight Answers to Business Appraisal Questions, The New Mexico Lawyer, April/May 1993
Client-Attorney-Business Appraiser: The Meeting of the Minds at
the Start of a Business Valuation, Bar Bulletin, State Bar of New Mexico, October 12, 1989
Five Steps: The Selling Price of Your Business Can Go From Traumatic to Dramatic, CPA
Advisor, New Mexico Society of Certified Public Accountants, January 1993
Maximizing Business Value, CPA2Biz Website, American Institute of Certified Public Accountants,
November 2001
Planning Ahead: Tips for Tough Times, New Mexico Business Journal, October 1982
Management Perspective: The Time of Your Life, New Mexico Business Journal, January 1983
- Business Transaction Marketplace, December 2011
Section 338(h)(10) Election - Both a Stock and an Asset Purchase
H-10 Election - Requirements
H-10 Election - Tips and Traps
- Business Transaction Marketplace, September 2011
Merger & Acquisition Integration
What’s it like being acquired?
Integration Planning
Integration Management
- Business Transaction Marketplace, June 2011
Merger & Acquisition Synergies
Business Combinations that Create Synergies
Realizing Synergies - Business Transaction Marketplace, March 2011
Personal Goodwill (PGW) Revisited
The Martin Ice Cream Case
Four Cases Challenge PGW Allocations
PGW Lessons from the Courts
Business Transaction Marketplace, December 2010
The Private Equity Group (PEG) Investor
How Pegs are Organized
PEG Investment Profile
Business Transaction Marketplace, September 2010
Economic Indicators
Three Categories of Economic Indicators
What the Experts are Saying About the Economy
Small Business Jobs Act - Business Transaction Marketplace, June 2010
Prospective Financial Statements
PFS Overview
PFS - Benefits and Pitfalls
It’s All About Assumptions - Business Transaction Marketplace, March 2010
Selling to Employees Using an ESOP
What is an ESOP?
ESOP Advantages
ESOP Disadvantages
Setting up an ESOP - Business Transaction Marketplace, December 2009
Selling to Other Owners
Five Questions Buy-Sell Agreements Should Answer
Fixing Value for Estate Purposes
Three Tips When Drafting Buy-Sell Agreements - Business Transaction Marketplace, September 2009
Bridging the “Valuation Gap”
Earn-Out Overview
Structuring Earn-Outs - Business Transaction Marketplace, June 2009
Increasing Business Value
Value Drivers
Business Plan - “The Map”
Value Creation Strategies - Business Transaction Marketplace, March 2009
Change - Yes It’s Happening
Valuation Discounts May be Curtailed
SBA Restricting Goodwill Financing
Non Cash Consideration in Business Transactions - Business Transaction Marketplace, December 2008
M&A Due Diligence
Three Due Diligence Areas
Marketing and Sales Due Diligence
M&A Opportunities and Tips in a Recession - Business Transaction Marketplace, September 2008
Value vs. Price - Part II
Qualitative Factors That Impact Price
Quantitative Factors That Impact Price
A Win-Win Method in Negotitating Price
Comparing Value and Price - Business Transaction Marketplace, June 2008
Value vs. Price - Part I
What is Fair Market Value
How is Fair Market Value Determined and for What Purposes - Business Transaction Marketplace, March 2008
Growing a Company Through a Merger or Acquisition
Opportunities of Growing a Business Through M&A
Pitfalls of Growing a Business Through M&A - Business Transaction Marketplace, December 2007
The Decision to “Hold and Grow”
Business Growth Stages
Key Factors to Growing a Business “Organically” - Business Transaction Marketplace, September 2007
Startling Statistics on Business Succession
Exiting a Business by Running the Bases
Exit Planning Options and the Cost of Doing Nothing - Business Transaction Marketplace, June 2007
What’s Been Covered in Business Transaction Marketplace
The Importance of a Business Plan - Business Transaction Marketplace, May 2007
Principled Negotiation in Business Transactions
Inventive Deal Structuring Options
Maximum Price for the Seller - Satisfy Buyer’s Claimholders to Cash - Business Transaction Marketplace, April 2007
The Problem with an Asset Sale Involving a C Corp
Allocation of Transaction Price to Personal Goodwill
Identifying and Quantifying Personal Goodwill - Business Transaction Marketplace, March 2007
The Time is Right to Sell - But is the Business Prepared?
Preparing a Business to be Sold
Selling a Business is a “Team Sport” - Business Transaction Marketplace, February 2007
Enterprise Value - The Starting Point in Business Transactions
Working Capital - It’s the Gas that Fuels the Company
Documenting Working Capital in Agreements - Business Transaction Marketplace, January 2007
Buying and Selling a Business
Statistics on Business Ownership Transfers
Selecting the Correct Valuation Multiple - Marketplace Today, July 2005
Financial vs. Strategic Buyers - Marketplace Today, September 2005
Value Engineering - Value Added, June 2003
The Basics of a Good Valuation
Valuing Employee Options: Seven Factors to Possibly Consider
ESOP Ownership in S Corporations: IRS Issues Ruling on Tax Evasion Scheme - Value Added, March 2003
Valuation Implications of Valuing a Business Using a Measure Other Than
Net Income or Net Cash Flow
Litigation Update
Corporate Governance: An Update - Value Added, December 2002
Purchase Price Allocation: Why Now?
Negotiating Strategies to Create the Best Deal
A Primer on Employee Options - Value Added, September 2002
Financing Issues: Money is Cheap But It’s Hard to Get
Divorce Engagements and Valuation Terms
Case Law Update: Dunn and Hackl
Corporate Reform Update: Sarbanes-Oxley Act - Value Added, June 2002
Carrying Amount Conundrum: SFAS 142 Update
Fairness Opinions: When and Why - Value Added, March 2002
Business Valuation Bootcamp for Attorneys
When Down is Not Necessarily Down - Value Added, December 2001
Shouting from the Rooftoops: GIFT NOW!
Summary of FASB 141 (Business Combinations) and FASB 142 (Goodwill and
Other Intangible Assets) - Value Added, September 2001
IRS Issues Proposed Business Valuation Guidelines
Deals Still Get Done - Even in an Uncertain Marketplace
Using a Business Analyst When Litigating a Valuation Issue - Value Added, June 2001
Ten Easy Mistakes to watch For In Business Appraisals
Financial Buyers vs. Strategic Buyers - Value Added, March 2001
Valuing Employee Options
Case Law Update: Shepherd v. Commissioner - Value Added, December 2000
Valuation and the New Economy
ESOP Ownership in S Corporations - Value Added, September 2000
Common Reasons For Not Obtaining An Independent Appraisal
An Overview of Valuation Approaches - Value Added, June 2000
IRS Finalizes New Adequate disclosure Requirement for Valuations Filed
with Gift Returns
“Church vs. State” - Value Added, March 2000
Buy-Sell Agreements
Precedents and Rules of Evidence
Understanding the Valuation Process - Value Added, December 1999
The IRS and Family Limited Partnerships
Case Law Update
Developing Valuation Multiples Using Comparable Public Companies - Value Added, September 1999
The Source of Control Premium Data and What IT Doesn’t Tell You
Court Requires Well-Reasoned, Persuasive Appraisal Report - Value Added, June 1999
Information Requirements for a Business Appraisal
The Importance of Fairness Opinions in Transactions Involving ESOPs
The difference Between a Valuation Expert and an Industry Expert - Value Added, March 1999
Family Limited Partnerships: Lessons from the Tax Court on Business Purpose
Case Law Update Bosca v. Commissioner - Value Added, December 1998
Assessing the Quality of a Company’s Earnings
Publicly Traded Securities - Value Added, September 1998
Davis v. Commissioner
Fundamentals of a Solid Business Appraisal
Closing the FLP Loophole? - Value Added, June 1998
Valuation and Business Concentrations
An Appraiser’s Due Diligence Responsibilities
Case Law Update
Special Report - Value Added, March 1998
What is Fair Value?
The Importance of Fairness Opinions in Transactions
Barge v. Commissioner - Value Added, December 1997
Valuing Fractional Interests in Real Estate
Defining the Valuation Assignment - Value Added, September, 1997
The Top Ten Things Every Attorney Should Know About Business Valuation
ESOP Appraisals and Non-ESOP Shareholders
Understanding Buy-Sell Agreements - Value Added, June 1997
Do Taxes Matter?
Tax Court Makes Plan Fiduciary Responsibilities Clear Once Again
The Proper Accounting Treatment for Stock Options - Value Added, March, 1997
The Use of Subsequent Information in Tax Court Cases
Is an ESOP Appraisal an Open Book?
Case Law Update Scanlan v. Commissioner - Value Added, December 1996
Grantor Retained Annuity Trusts How to be a more Cheerful Giver
Calculation of Damages An Appraisal Perspective
Year-End is Upon Us Are You Ready? - Value Added, September 1996
IPO Pricing and Fair Market Value
Converting Distributions
Case Law Update - Value Added, June 1996
Family Limited Partnerships The Impact of Asset Mix on Valuation
Quantifying Specific Company Risk - Value Added, March 1996
The Secondary Market for Limited Partnership Interests
Rules of Evidence and Expert Testimony
The Relationship Between Size and Value - Value Added, December 1995
Family Limited Partnerships: Supporting Valuation Adjustments
Mandelbaum: The Question of Marketability Discounts
Knowing the Difference Between a Valuation Expert and an Industry Expert - Value Added, September 1995
Building Business Value
Treatment of Life Insurance Proceeds in Valuation - Value Added, June 1995
Fractional Interests in Asset Holding entities
Key-Man Risk: The Importance of Succession Planning - Value Added, March 1995
The Lessons of LeFrak v. Commissioner
Blockage Discounts and Restricted Stocks (Part II) - Value Added, December 1994
Limited Liability Companies an Overview
The Government May Revalue Gifts for Estate Tax Purposes - Value Added, September 1994
Family Limited Partnerships: A Valuation Overview
Blockage Discounts and Restricted Stocks (Part I)
Year-End is Coming Are You Ready? - Value Added, June 1994
Using Valuation Knowledge to Your Advantage
Using a Business Analyst When Litigating a Valuation Issue
Case Law Update - Value Added, March 1994
What is a Business Worth?
Valuation Strategies When Dealing with the IRS
Case Law Update - Value Added, December 1993
The Discrepancy between Public & Private Company Valuations (Part II)
The Benefits of ESOP Formation
What to Look for in a Business Appraiser - Value Added, September 1993
Fair Value
Gifting and Succession Planning
Professional Standards for Appraisers - Value Added, June 1993
The Discrepancy Between Private & Public Company Valuations Raises Important
Questions
Common Financial Statement Adjustments - The Income Statement
A Shareholder Agreement Is Not Always Binding - Value Added, March 1993
1993 Will be a Critical Year for Tax Planning
Common Financial Statement Adjustments - The Balance Sheet
Estate of Spruill - Value Added, December 1992
All The Wrong Reasons for NOT Obtaining An Independent Appraisal
Rules of Thumb
Business Appraiser v. Real Property Appraiser: Which to Use and
What’s the Difference - Value Added, September 1992
Professional Standards
Valuation Issues Raised by Section 2703 of the IRS Code
Public Company P/Es: Hard Facts or Siren Song? - Value Added, June 1992
Value Engineering - Part II
Valuation Issues Raised by Section 2701 of the IRS Code
Why You Need To Know What Your Business Is Worth - Value Added, March 1992
Value engineering - Part I
Recent Trends in Fair Value
Value Added Components of a Good Business Valuation - Value Added, December 1991
The Importance of Valuation in Estate Planning
Goodwill Defined for Valuation Purposes
Appraisal Requirements for Charitable Gift Deduction - Value Added, September 1991
Business Performance and Business Planning
Independent Valuations for Buy-Sell Agreements
Valuing Investment Holding Companies: Methodologies and Discounts - Value Added, June 1991
Privately Held Businesses May Now Be Worth Less - And That’s the Good News!
Good Valuations Start At “Square One”
Minority Shareholder Update: A Study in Case Law
ESOPs and “Not Readily Tradable” Securities - Value Added, April, 1991
Buy-Sell Agreements
New Rules Governing Estate Tax Freeze Recapitalizations: The Repeal
of Section 2036(c)
Minority Versus Controlling Interest Valuations - Part II
- Department of Labor: Pension and Welfare Benefits Administration
29 CFR Part 2510
Regulation Relating to the Definition of Adequate Consideration;
Notice of Proposed Rulemaking - Internal Revenue Bulletin 2006-46
November 13, 2006
Notice 2006-96
Guidance Regarding Appraisal Requirements for Non cash Charitable Contributions - Adequate Disclosure of Gifts
- IRS Form 8023 - Elections Under Section 338
- IRS Form 8023 - Instructions
- IRS Form 8594 - Asset Acquisition Statement
- IRS Form 8594 - Instructions
- IRS Form 8883 - Asset Allocation Statement (Under Section 338)
- IRS Form 8883 - Instructions
- IRS Form 8869 - Qualified Subchapter S Subsidiary Election
- State of New Mexico - Tax Clearance Request
- T.C. Memorandum - Becker v. Commissioner
- Revenue Ruling 59-60