Willamette Perspectives

October 2023 Perspectives Cover

October 2023

Editor for this issue: Weston C. Kirk, Managing Director of our Atlanta office.

Preferred Equity in a Rising Interest Rate Environment

Ben R. Duffy and Jacob L. Hudson

Preferred equity valuation is often influenced by the market-based yield for comparable publicly traded securities. Since the yields of publicly traded equity securities typically correlate with corporate bond yields, the prevailing interest rate environment may have valuation implications on the fair market value of preferred equity interests.

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Considerations for Valuing the Stadium Seat Licenses of Sports Teams for Estate Tax Purposes

Jackson Crispin

In the preparation of Internal Revenue Service Form 706 (estate tax return), professional and collegiate stadium seat licenses, commonly known as private seat licenses, for certain season tickets often are overlooked. Many estate professionals mistakenly consider them to be of deficient value; however, active public markets exist for the same or similar licenses, and seat licenses can be transferred with the blessing of the respective team. Thus, the seat license should be considered when preparing an estate tax return.

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Convertible Bonds as a Component of a Company’s Capital Structure

Keegan M. Pando and Weston C. Kirk

Convertible bonds may provide unique benefits within the private company capital structure. Estimating the fair market value of a convertible bond, therefore, requires a number of unique steps to account for the convertible bond conversion premium.

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Willamette Insights and Perspectives Back Issues

July 2023 Perspectives

Editor for this issue: Timothy J. Meinhart

July 2023 Perspectives Cover

April 2023 Perspectives

Editor for this issue: Charles Wilhoite and Scott Miller

April Perspectives cover

Winter 2023: Best Practices

Editor for this issue: Robert F. Reilly, CPA

Willamette Management Advisors Winter 2023 Insights

Transfer Tax Valuation Thought Leadership

Damages Measurement Thought Leadership

Property Appraisal Thought Leadership

Fair Value Measurement Thought Leadership

Valuation, Damages, and Transfer Price Thought Leadership

Reasonableness of Compensation Analysis Thought Leadership

Autumn 2022: Thought Leadership in Wealth Transfer Valuation Issues

Editor for this issue: Weston C. Kirk

Willamette Management Advisors Autumn 2022 Insights

Estate and Gift Tax Planning Thought Leadership

Income Tax Thought Leadership

Bankruptcy Thought Leadership

Summer 2022: Thought Leadership in Professional Practices and Licenses Valuation, Damages, and Transfer Price Analyses

Editor for this issue: Samuel S. Nicholls

Willamette Management Advisors Summer 2022 Insights

Professional Practice Valuation, Damages, and Transfer Price Thought Leadership

Professional Practices and Licenses Valuation Thought Leadership

Income Tax Thought Leadership

Winter 2022: Thought Leadership in Unit Valuation Principle Property Tax Appraisals

Editors for This Issue: Connor J. Thurman and John C. Ramirez

Willamette Winter 2022 Insights Cover Page

Intellectual Property Valuation

Federal Income Tax Thought Leadership