Blog Posts in 2020
Posted on Dec 1, 2020 By Davis Blaine
Not every litigation case requires outside experts. However, many involve the employment of consultants on behalf of plaintiffs and/or defendants. Our role, when we choose to accept an assignment, ...
Continue reading "VALUATION IN LITIGATION" »
Posted on Nov 1, 2020 By Davis Blaine
A large majority of the professionals I encounter on Zoom have never been busier. Our valuation practice is experiencing the same type of busy, achieving some of our best months of new business in our ...
Continue reading "COVID INDUCED BUSY" »
Posted on Oct 1, 2020 By Davis Blaine
If your accountant suggests that your firm should consider a transfer pricing study, you should heed this advice. One of the current waves of IRS audits involves transfer pricing, which is covered in ...
Continue reading "PREPARING FOR IRS AUDIT OF TRANSFER PRICING" »
Posted on Sep 1, 2020 By Davis Blaine
Even in "normal" times, business valuation is an exercise that is part quantitative and part qualitative. Only after years of practicing is the valuator competent enough to know which ...
Continue reading "BUSINESS VALUATION DURING COVID" »
Posted on Aug 10, 2020 By Davis Blaine
How has COVID-19 impacted real property values? The rather "obvious" conclusion might be that value is depressed. No so fast. It depends on several factors, not all of which are obvious. The ...
Continue reading "REAL ESTATE VALUES IN COVID ERA" »
Posted on Jul 1, 2020 By Davis Blaine
The Tax Cuts and Jobs Act of 2017 contained an error. It did not allow for new tenant or interior improvements to be classed as 15-year property. Rather, these costs were removed from the 15-year ...
Continue reading "COST SEGREGATION - QUALIFIED IMPROVEMENT PROPERTY" »
Posted on Jun 1, 2020 By Davis Blaine
There are many forms of debt. In fact, other than common stock, all other forms of capital are basically debt. By definition, debt carries an interest component. Some debt interest is paid on a ...
Continue reading "WHEN IS DEBT NOT REALLY DEBT?" »
Posted on May 1, 2020 By Davis Blaine
Can you value a business without appraising the underlying assts? The answer is yes. In fact, most business valuations are not all premised upon any specific asset values. Think of a business or ...
Continue reading "BUSINESS VALUE vs. UNDERLYING ASSETS" »
Posted on Apr 1, 2020 By Davis Blaine
In the most recent gift tax case, the experts on both sides applied a C corporation tax rate to the companies S corporation earnings. Initially, the IRS (Kress v. U.S.) claimed that the taxpayers paid ...
Continue reading "TAX AFFECTING S CORPS" »
Posted on Mar 1, 2020 By Davis Blaine
What is "stigma" relative to real estate and how can you deal with it? Stigma, usually expressed as an albatross on the property which lowers its value, is often the subject of a litigation ...
Continue reading "REAL ESTATE: DEALING WITH PROPERTY STIGMA" »
Posted on Feb 1, 2020 By Davis Blaine
For the most part, broker opinions of real estate value can be useful as a gauge or to estimate a value range. But they rarely substitute for an actual appraisal At least some of the reasons for the ...
Continue reading "BROKER OPINIONS OF REAL ESTATE VALUE" »
Posted on Jan 1, 2020 By Davis Blaine
The public, including other savvy professional service providers, is acutely unaware of the difference discount valuation reports issues by supposedly competent valuators. For the most part, these ...
Continue reading "WIDE VARIANCE IN DISCOUNT VALUATIONS" »