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How the recession has impacted business valuation
September / October 2010
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1006
Abstract: Should businesses that were valued on the eve of the economic downturn be revalued in light of subsequent events? This article looks at a Florida marital dissolution case in which a restaurant valued in December 2007 lost value during the recession that followed. This case confirms that, when valuing a business, appraisers generally shouldn’t consider events that take place after the valuation date. A sidebar examines Financial Accounting Standards Board standards regarding the treatment of subsequent events for accounting purposes.
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Midyear tax planning – Grappling with tax law uncertainties
June / July 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1006
Abstract: A substantial number of the tax cuts introduced under the last presidential administration are heading toward expiration at year end. But that doesn’t necessarily mean they’re going to expire — Congress could extend them. So, though it may seem early in the year to start thinking about tax planning, it’s an important time to do so. This article discusses potential changes to marginal income tax rates and capital gains rates, as well as gift, estate and generation-skipping transfer (GST) tax rates. A sidebar discusses how the Hiring Incentives to Restore Employment (HIRE) Act can benefit some businesses.