Focus on Valuation Discounts and Premiums and S Corporation Valuation
Topical Editor for This Issue: Jeffrey S. Buettner
Washington, DC, Area Office Insights
Willamette Announces Relocation of Washington, DC, Area Office to Arlington, Virginia
Valuation Discounts and Premiums Insights
C Corporations with Appreciated Assets: Valuation Discount for Built-In Capital Gains
Jacob P. Roosma
Estate/Gift Tax Valuation-Professional Guidance from IRS Publications
Jeffrey S. Buettner and Robert F. Reilly
Decoupling State Estate Taxes from Federal Estate Taxes: Will These Changes Affect Estate Valuations?
Curtis R. Kimball, CFA, ASA
S Corporation Valuation Insights
The Valuation of S Corporation Stock: The Equity Adjustment Multiple
Daniel R. Van Vleet
ESOP Taxation Insights
EGTRA Provisions Generally Enhance ESOP Attractiveness
Robert P. Schweihs and Robert F. Reilly
Professional Practitioner Insights
Evaluating the Expertise and Credentials of Business Valuation Practitioners
Gregg S. Gaffen
Communiqué
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