Blog Posts in 2015
Posted on Dec 1, 2015 By Davis Blaine
Is there really a strategic value that private firms can expect when they decide to sell? If so, how can they estimate the amount? Strategic value is a real, yet amorphous, concept. It is best defined ...
Continue reading "Strategic Value" »
Posted on Sep 1, 2015 By Davis Blaine
Companies which transfer goods and services among offshore and related entities are subject to the provisions of Internal Revenue Code Section 482. Crucial to meeting these standards of objectivity is ...
Continue reading "TRANSFER PRICING IRC SECTION 482" »
Posted on Aug 1, 2015 By Davis Blaine
If personal goodwill is not a property right of the enterprise, its value is not includable in the assets of the business. Thus, it is separable from business goodwill. What is personal goodwill? It ...
Continue reading "PERSONAL GOODWILL" »
Posted on Jul 1, 2015 By Davis Blaine
In financial terms, the derivative contract derives its value from the performance of an underlying property. This property – asset, index, or interest rate – is called the ...
Continue reading "Derivative Valuation" »
Posted on Jun 1, 2015 By Davis Blaine
In a Section 1031 exchange of properties, no gain or loss is recognized so long the properties are used for productive use in a trade or business or for investment purposes. In 2009 the Internal ...
Continue reading "SECTION 1031: LIKE-KIND EXCHANGES INTANGIBLES MAY QUALIFY" »
Posted on May 1, 2015 By Davis Blaine
Fraudulent conveyance means an attempt to avoid debt obligations by transferring money or assets (value) to another person or company. The issue arises in debtor/creditor or shareholder relations. For ...
Continue reading "Fraudulent Conveyance" »
Posted on Apr 6, 2015 By Davis Blaine
Internal Revenue Code Section 83(b) provides for the taxpayer to elect to be taxed at the ordinary income tax rate upon receipt of an equity grant. This taxpayer election occurs as of the date of the ...
Continue reading "Section 83(b) Election" »
Posted on Mar 18, 2015 By Davis Blaine
The use of IP value for loan collateral is more prevalent now than in the last eight years. Does that mean that senior lenders are actively pursuing these loans? Not exactly, as most IP-Collateralized ...
Continue reading "IP Impact Growing" »
Posted on Feb 20, 2015 By Davis Blaine
If personal goodwill is not a property right of the enterprise, its value is not includable in the assets of the business. Thus, it is separable from business goodwill. What is personal goodwill? It ...
Continue reading "Personal Goodwill" »