Daily Archives: June 8, 2009

THE INSTITUTE OF BUSINESS APPRAISERS (IBA) FORMS AN ALLIANCE WITH THE CONSULTANTS TRAINING INSTITUTE (CTI) TO PROVIDE NATIONAL BUSINESS VALUATION AND LITIGATION SUPPORT TRAINING.

Fort Lauderdale, FL —June 8, 2009—The Institute of Business Appraisers (IBA), the pioneer of business appraisal education and professional certification, today announced that it has formed an alliance with the Consultants’ Training Institute (CTI) to expand IBA’s current list of business valuation and litigation support training courses and to make IBA’s education and accreditations available [...]

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The Whole or the Sum of the Parts?

I often reread Revenue Ruling 59-60 just to see if I can gain any new insights. In my latest reading, I was struck by its emphasis on valuing individual estate or gift assets and the fact that it says nothing about valuing a the assets as a collection or portfolio. This is because the valuation [...]

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