Willamette Management Associates

Editors for the issue: Timothy J. Meinhart and Nathan P. Novak

• Nuances with Respect to Valuing a Controlling Ownership Interest
• Proposed Regulation Changes to Circular 230
• Estate Planning and Buy-Sell Agreements After the Connelly Decision

Editor for the issue: Scott R. Miller

• Key Considerations in the Valuation of Carried Interest from a Tax Perspective
• Providing Support and Rationale for the Estimation of a Company-Specific Risk Premium
• Comparison of the Business Valuation Development Standards Among Organizations

Editor for this issue: Jesse J. Gillett

• Key Considerations in the Valuation of Carried Interest from a Tax Perspective
• Digging in the Dirt: Performing Forensic Analysis of Financial Records for Valuation Purposes
• Jointly Retained Valuation Engagements: A Road Map for Trust and Cooperation

Editor for this issue: Brent A. McDade

• Speculative, Viral, and Volatile: Valuation Considerations for Cryptocurrency Assets
• Company Stock Repurchases at Fair Market Value May Deliver Value Accretion for Remaining Shareholders
• Qualified Appraisals and Charitable Contribution Deductions: The Lessons of Hoensheid

Editors for this issue: Nathan P. Novak and Timothy J. Meinhart

• Control Considerations in the Valuation of a 50 Percent Ownership Interest
• The Expatriation Tax: How to Present Assets to the IRS When You Say Goodbye to the United States
• The Valuation of Controlling Ownership Interests in the Context of Gift Tax Planning