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Focus on Employee Stock Ownership Plans
Topical Editor for This Issue: Malcolm (Mike) R. Hartman
ESOP Financial Advisor Insights
Professional Practices with Regard to Private Equity Valuation Discounts and Premiums
Robert F. Reilly
Fairness Opinions in ESOP Transactions
Jeffrey S. Tarbell
Unique Factors Related to the Valuation of ESOP Stock
Malcolm R. Hartman
Assessing the Reasonableness of Retained Owner/Manager Compensation in ESOP Stock Purchase Analyses
Pamela J. Garland and Ashley L. Reilly
ESOP Trustee Insights
The Trustee's Duty to Monitor Sponsor Company Transactions
Marilyn H. Marchetti, Esq. and James E. Staruck, Esq.
Behind Open Doors: Corporate Governance with Emphasis on Implementing a Financial Plan Is Not a New Concept for ESOP Companies
John A. Kober, Esq.
Champlain Enterprises, Inc.—Court Emphasizes Importance of Fiduciary Procedural Protocol
Timothy J. Meinhart
ESOP Legislative and Regulatory Insights
Legislative and Regulatory Developments Affecting ESOPs in 2004
Laurence A. Goldberg, Esq.
Revenue Ruling 2004-4 Provides Guidelines to Classify Certain SESOP Transactions as "Listed Tax Shelters"
Craig A. Jacobson
Letter Ruling 200436015 Increases the Leveraged ESOP Contribution Deduction Limitation
William F. Murray
Estate Planning Insights
Estate Planning and Administration Procedures to Minimize the Risk of Probate Disputes
Peter J. Comodeca, Esq.
Competitive Industry Analysis Insights
Strategic and Competitive Industry Analysis: Valuations of U.S. Defense Contractors
Gregg S. Gaffen
Income Tax Valuation Insights
Valuation Guidance Regarding Conservation Easement Charitable Contribution Deductions
Robert F. Reilly and Robert P. Schweihs
About This Insights Issue/About the Editor
Professional Practices with Regard to Private Equity Valuation Discounts and Premiums
New Employees Join the Firm
The Handbook of Advanced Business Valuation Translation into Chinese
Book Review of The Handbook of Business Valuation and Intellectual Property Analysis
Edward B. Chansky, Esq.
Firm Promotion and Anniversary Announcements
Communiqué
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