A Reviewer's Handbook to Business Valuation

A Reviewer's Handbook to Business Valuation

Author: L. Paul Hood, Jr.

Publisher: John Wiley & Sons

Published: 2011-05-03

Total Pages: 416

ISBN-13: 0470603402

DOWNLOAD EBOOK

Thorough guidance and detailed analysis of the valuation business engagement Discussing the practical aspects of business valuation that arise in the context of a tax valuation, this book provides you with detailed analysis of the valuation business engagement process. Detailed discussion is included of various cases outlining errors that appraisers have made in appraisal reports, as well as in-depth discussion of the current appraisal industry issues that are impacting tax valuations. Examines concepts and topics including level of value, the role of estate planners in the business valuation process, the use of appraisers in estate planning and litigation, and the appraiser identification/selection process Provides insight into the nature of the major appraisal trade associations Offers insights into preventing errors from getting into appraisal reports This helpful guide provides you with the detailed discussion you need on the various business valuation standards that have been promulgated by the Appraisal Standards Board as well as several appraisal trade associations.


Price on Contemporary Estate Planning

Price on Contemporary Estate Planning

Author: John Richard Price

Publisher: CCH

Published: 2008

Total Pages: 1724

ISBN-13: 9780808092346

DOWNLOAD EBOOK

A mine of information and expertise packed with valuable practice tips; this is the most current and comprehensive single-volume estate planning resource available. Providing theoretical grounding and a practice-oriented approach, Price shows how to handle the full range of estate planning problems and techniques.


An Estate Planner's Guide to Family Business Entities

An Estate Planner's Guide to Family Business Entities

Author: Louis A. Mezzullo

Publisher:

Published: 2020

Total Pages:

ISBN-13: 9781641056540

DOWNLOAD EBOOK

"This fourth edition to An Estate Planner's Guide to Family Business Entities brings the second edition current through December 1, 2019 and is designed for the estate planner who is considering the most appropriate way to achieve his or her client's goal of transferring wealth to younger family members. Although it covers both tax and nontax considerations, its major emphasis is on the tax considerations, covering choosing the business entity and comparing the various entities that are available; highlighting recent developments concerning choice of entity; covering the application of the special valuation rules and other transfer tax issues, as well as the use of a grantor retained annuity trust to reduce the value of the gift when transferring an interest in a family-held entity, are discussed"--


The Governance of Close Corporations and Partnerships

The Governance of Close Corporations and Partnerships

Author: Joseph McCahery

Publisher: Oxford University Press, USA

Published: 2004

Total Pages: 500

ISBN-13: 9780199264353

DOWNLOAD EBOOK

This book examines the limited liability business forms that have recently emerged, and seeks to identify the forces that have led to the emergence of new business forms for small and medium-sized businesses. Focusing on the US, UK, and continental Europe, the contributors analyse the Limited Liability Company, the Limited Liability Partnership, and the new business forms proposed in Europe.


Reasonable Compensation

Reasonable Compensation

Author: Anne E. Moran

Publisher:

Published:

Total Pages:

ISBN-13: 9781558718449

DOWNLOAD EBOOK

" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).