June 2-5, 2010 The Fontaineblueau Miami Beach
The Coming Tidal Wave
There will be over 800,000 middle market businesses with an estimated total value of $3.3 trillion disposed of between 2011 and 2029. Are you prepared to capitalize on this opportunity? Find out how from Dennis J. Roberts, CPA/ABV, CVA, CMAP in his revelatory presentation, “The [...]
Here’s a great question from a colleague: can I appraise using only tax returns (cash basis) when (accrual basis) financial statements are not available (and I am not qualified to prepare accrual statements, and /or my client is balking at the extra cost to prepare them)? Accrual-based statements are preferable because they give me a [...]
FOR IMMEDIATE RELEASE
Contact: Paul Halverson, CEO, CBA
612-230-3100
paul.halverson@chartwellcapitalsolutions.com
MINNEAPOLIS, MN, January 21, 2010 — In a move to further its West Coast presence, Chartwell Capital Solutions is excited to announce the addition of Pamela Steverango who will lead the firm’s new San Francisco office. Pamela is the former President and owner of Valuation Analysts, Inc. and will [...]
If H.R. 436 (the “Pomeroy Bill”) does not receive Senate approval, the IRS may propose equivalent (or stronger) regulations that, if enacted, could eliminate or severely curtail the use of valuation discounts. Discounts might be prohibited for passive holding entities (such as Family Limited Partnerships) owning assets such as cash and marketable securities. Discounts would [...]
Congress has failed (shamefully and spectacularly, IMHO) to fix federal estate taxes.
Those dying in 2009 had $3.5 million exemptions above which values were taxed at 45%. Asset values were fully stepped up. That meant that if an estate’s assets were valued at $5 million, the heirs’ basis was $5 million. This affects capital gains tax [...]
Tuesday, January 07, 2010
Seattle University’s Albers School of Business and Economics has announced a partnership with the Institute of Business Appraisers (IBA) to offer a fast track to the IBA’s Certified Business Appraiser (CBA) designation. The IBA has approved Seattle University’s Business Valuation Specialization for Master of Professional Accounting, Master of Science in Finance and the Post Graduate Certificate of Business Valuation certificate for this fast track program. Students who attain either degree or certificate will qualify for 66 of the 90 business valuation education hours required for the IBA’s CBA designation.
IBA Introduces a New Book: “Pricing a Small Business for Sale”
This Book Offers appraisers a bridge between the theoretical world of “fair market value” and the real world of actual sales. Appraisers will find the book provides an invaluable perspective on business value as well as a realistic method to provide a “sanity check” for [...]
