Business Breakups: Terminating Ownership …

www .willamette .com INSIGHTS • SUMMER 2011 53 Business Breakups: Terminating Ownership . Interests in Closely Held Businesses. Robert J. McGaughey, Esq.

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Determining the Discount for Lack of …

32 INSIGHTS • WINTER 2017 www .willamette .com inTroducTion Business valuations prepared for gift and estate tax purposes usually involve the valuation of a privately

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NACVA-Valuing Intangibles for Fair Value …

2 Willamette Management Associates Presentation Outline • Types of intangible assets • What is and isn’t an intangible asset • Reasons to value intangible assets

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Practical Applications of Patent Valuation …

American Institute of CPAs Discussion Outline Defining the valuation analyst’s assignment Data gathering and due diligence procedures Generally accepted patent valuation approaches,

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3.00 - Block - Mangan - Rotkowski - EO …

External Obsolescence in Unit Valuation • External Obsolescence is a component of all three valuation approaches – It is implicit in the market approach (lower multiples)

Discount Rates in a Purchase Price Allocation

38 INSIGHTS • SUMMER 2013 www .willamette .com Discount Rates in a Purchase Price . Allocation. David Turney. Transaction Financial Reporting Insights. This discussion summarizes the interrelatedness of the weighted average cost of capital and

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The Asset-Based Approach—The Adjusted Net …

30 INSIGHTS • WINTER 2018 www .willamette .com In other words, the total net operating assets should equal the total long-term debt (including the current portion of that debt) plus the total own -

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Intangible Asset Valuation – Cost Approach …

Portland, Oregon Chicago, Illinois Atlanta, Georgia Intangible Asset Valuation – Cost Approach Methods and Procedures Presentation to the Business Valuation …

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Analyzing Intellectual Property Royalty Rate Data

#aicpafvc Types of Intellectual Property Royalty rate data are most commonly used in the analysis of intellectual property There are four types of intellectual property:

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Improving Health Care Value through Shared …

www .willamette .com INSIGHTS • WINTER 2013 27 Improving Health Care Value through . Shared Accountability. Bert Zimmerli. Health Care Reform Insights

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Distinguishing Personal Goodwill from Entity Goodwill in ...

www .willamette .com INSIGHTS • WINTER 2016 . 55. transaction, the C corporation assets are valued on . the date of the tax status conversion.

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Federal Home Loan Mortgage Corporation Act

Current as of July 2010 Corporation Act 4 Housing Enterprises Act of 1992 [12 U.S.C. 4502]) as may be declared by the Board of Directors. (2) The Corporation may not make any capital distribution that would

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TAYLOR CORPORATION COMPANIES: U.S. Locations …

TAYLOR CORPORATION COMPANIES: U.S. Locations www.taylorco rp.com \ 507-625-2828 \ communications@taylorcorp.com REDLANDS, CA Virtual Images Unlimited DENVER, CO

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State of New York WORKERS' COMPENSATION BOARD

state of new york workers' compensation board notice of election of a corporation which is required to have coverage for its employees under the new york state workers' compensation law to exclude the

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2018 Form 1120 - irs.gov

Form 1120 Department of the Treasury Internal Revenue Service U.S. Corporation Income Tax Return For calendar year 2018 or tax year beginning, 2018, ending, 20

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Return by a U.S. Transferor of Property

Form 926 (Rev. November 2018) Department of the Treasury Internal Revenue Service . Return by a U.S. Transferor of Property to a Foreign Corporation

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Corporation Tax Act 2010 - legislation

ii Corporation Tax Act 2010 (c. 4) C HAPTER 4 C URRENCY The currency to be used in tax calculations 5 Basic rule: sterling to be used 6 UK resident company operating in sterling and preparing accounts in another

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80TK Thermocouple Module

80TK Calibration Procedure A calibration cycle of 1 year is recommended to maintain the 80TK within specifications. The required equipment is listed

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