The Often Overlooked Income Tax Rules of Life …

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 -

  Plus

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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Global Banking & Capital Markets - CRD IV - EY

This briefing is intended to provide an overview of the tax treatment of regulatory capital instruments issued by banks in a number of European jurisdictions.

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THE SUPREME COURT OF APPEAL OF SOUTH AFRICA

the supreme court of appeal of south africa judgment reportable case no: 473/12 in the matter between: member of the executive council for health,

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1031 Exchanges - Larkin Hoffman

14-3 CHAPTER 14 – 1031 EXCHANGES § 14.2 – PROPERTY QUALIFYING FOR § 1031 TREATMENT The exchange of membership interests in limited liability companies with two or more members,

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IN THE HIGH COURT OF SOUTH AFRICA - saflii.org

in the high court of south africa natal provincial division case no : cc358/05 in the matter between : the state and jacob gedleyihlekisa zuma accused 1

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NOL Carryforward Use Limitation After the …

www .willamette .com INSIGHTS • WINTER 2011 79 NOL Carryforward Use Limitation After the . Ownership Change of a Multiple Stock Class Corporation

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U.S. DEPARTMENT OF HOUSING AND URBAN …

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT WASHINGTON, DC 20410-0500 www.hud.gov espanol.hud.gov April 4, 2016 Office of General Counsel Guidance …

  Guidance

ADMINISTRATIVE EMPLOYEE PLANS EXEMPT …

The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and …