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J.L. PIERSON & CO. LLC
Business Valuation

This Page Shows the Latest Posts on NYNJCT-BV.com
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Fair Value standard-based decisions/Statutory Appraisal/Anti-Minority Shareholders Oppression matters:

Click here for the Alert on the NYS Supreme Court involving the fair value of a real estate holding company.
Click here for the Alert on the Delaware Chancery Court decision Reis v. Hazelett dated Jan. 21, 2011 which determined fair value.
Click here for the Alert on the NYS Supreme Court decisionMatter of Abraham [Elite] dated Nov. 10, 2010.
Click here for the Alert on the Delaware Chancery Cour decision Matter of Sunbelt Beverage Corp. dated Feb. 15, 2010 which determine statutory fair value.
Click here for the Alert on the Tennessee Appeals Court Gremillion dated April 20, 2009 which clarified a badly-worded Buy-Sell provision.
Click here for the Alert on the Gesoff decision in Delaware Court of Chancery dated May 18, 2006.
Click here for the Alert on the Delaware MRI case decided by the DE Court of Chancery on April 26, 2006.

Gifting & Estate Tax Court decisions [incl. Appeals thereof:]

Click here for the Alert on the U.S. Tax Court decision in Estate of Miller Click here for the Alert on closely-held business managers' compensation [Multi-Pak Corp. v. Comm'r.]
Click here for the Alert on the Ludwick v. Commissioner case on partial real estate interests.
Click here for an article published by Insights & Strategies on the Holman and Gross gift tax decisions.
Click here for the T&E Alert on the Litchfield U.S. Tax Court decision filed January 29, 2009 [estate.]
Click here for the T&E Alert on the Holman U.S. Tax Court decision filed May 27, 2008 [gifting.]
Click here for the T&E Alert on the Astleford U.S. Tax Court decision filed May 5, 2008 [gifting.]
Click here for the T&E Alert on the Mirowski U.S. Tax Court decision filed March 26, 2008 [estate.]
Click here for the T&E Alert on the Bigelow appeal decision by the 9th U.S. Circuit Court dated Sept. 14, 2007.
Click here for the T&E Alert on the Erickson estate tax case decided April 30, 2007.
Click here for the T&E Alert on the Dallas gifting case decided September 28, 2006.
Click here for the T&E Alert on the McCord appeal case decided August 22, 2006.
Click here for an article published by Insights & Strategies on the Bongard estate tax decision by the U.S. Tax Court dated March 15, 2005.

Other Business Valuation articles:

Click here for an article discussing changes in the financial markets and the resulting values of closely-held business interests. Written in January, 2009 the article goes on to advise owners to consider doing some estate planning.

Click here for the Family Law Alert discussing an important CA appeals decision on the subject of reasonable compensation used to determine distributive practice value for a highly-compensated professional.

Click here for an article published by Insights & Strategies on Appraisers Oversight under H.R. 4 and the new USPAP.
Note: subsequent IRS regulations also support USPAP: see IRS notice 06-96 !

Click here for an article published by the Family Law Review of the New York State Bar Association on the use of the S&P [since renamed by Duff & Phelps] Risk Premium Report in order to support appropriate discount rates in valuation.

Article on Managing Value Creation published.
This Article is reprinted by permission of Fairfield County Business Journal published by Westfair Communications Inc.




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J.L. PIERSON & CO. LLC

Business Valuation : NY, NJ, CT, etc.

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