by apexcpas | Jul 4, 2018 | Valuations
It’s no secret that property values throughout the nation have been depressed in recent years. Declining real estate values bring interesting problems to the valuation process because we haven’t experienced them in our recent past. Property tax overvaluation problem...
by apexcpas | Jul 4, 2018 | Valuations
The Tax Court has ruled that a company could not modify the purchase price allocations it had agreed to in connection with two asset acquisitions. In the case of Peco Foods Inc., et al. v. Commissioner (TC Memo 2012-18, Jan. 17, 2012), Peco Foods acquired...
by apexcpas | Jul 4, 2018 | Valuations
A recent Tax Court decision presents a how-to list of steps to avoid when using a family limited partnership (FLP). Here is what happened. In 1984, Dr. Paul Liljestrand transferred various real estate assets to a revocable trust, and his son Robert took over...
by apexcpas | Jul 4, 2018 | Valuations
Discounted cash flow is a widely used income approach method of valuation. What does it mean to discount? A discount is a deduction made to a sales price or value. With that being said, how is a deduction to value a valuation method? Here’s a brief look at how it...
by apexcpas | Jul 4, 2018 | Valuations
You are ready to put out feelers for selling your company. Perhaps you have contacted your CPA to have some preliminary due diligence begun. As you prepare to finalize your asking price, issues arise that you hadn’t planned on. Hidden liabilities – those unplanned-for...