Viewpoint on Value

Showing 305–306 of 306 results

  • No more cookie-cutter FLP valuations

    January / February 2008
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 475

    Abstract: Attention to detail and thorough documentation are key ingredients to preserving family limited partnership (FLP) valuation discounts. This brief article notes some of the ways valuators support these discounts and uses a case study to illustrate the need to consider state tax regulations and provide well-founded written documentation in supporting FLP valuation discounts. Citations: Estate of Helen H. Berry, No. 1485 C.D., LEXIS 182, April 24, 2007. Estate of Thompson, 382 F. 3d 367, 379, 3rd Cir. 2004.

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  • Buy-sell agreements gone bad — Plan for the unexpected with a comprehensive plan

    January / February 2008
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 636

    Abstract: Buy-sell agreements are legal contracts that spell out buyout terms and provisions during key ownership changes. But inadequate agreements can create problems when owners can least afford the turmoil. This article explains some of the common valuation-related mistakes owners make when setting up buy-sell agreements, including failing to define buyout terms, using ambiguous or outdated valuation formulas, and misstating or failing to verify financial data. The article emphasizes the importance of consulting with an experienced valuation professional to ensure the agreement covers all the bases.

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