Devil in the details Creative ways to structure mergers and acquisitions

Make sure your expert is really an expert Passing the Daubert test

Capital gains tax: To discount or not to discount?

Why valuators need accounting know-how

Winning the DLOM debate Use an appraiser to support marketability discounts

Virtual reality Determining the value of intellectual property

Discount rates vs. capitalization rates

Fraud affects business valuations, too

When selling isn't an option Alternative strategies to recoup your investment

Back to the future Create a viable buy-sell agreement now

Will your FLP be DOA? Estate of Liljestrand provides some clues

The critical difference between valuations and calculations

Who, what, why and when? Preparing for an appraisal

Getting a fair deal A fairness opinion can help

Winning the battle, but losing the war A look at Estate of Gallagher

What to look for in an appraiser

Accept no shortcuts when valuing ESOs

All the right questions Is your expert — or the opposing expert — qualified?

Impairment test makeover Requirements for testing goodwill are revised

Are draft reports discoverable?

Transaction databases: Handle with care

The what, when, how and who of blockage discounts

Determining business value Site visits can make all the difference

Does goodwill equal noncompete?

A valuator's insight into buy-sell agreements

Will your deal fall through? Avoiding M&A pitfalls

Sanity check When to use the excess earnings method

The benefits of collaborative divorce

Purchase price allocations: Acquiring minds want to know

Projected cash flow History doesn't tell the whole story

Settling shareholder disputes Valuators build a bridge over troubled waters

Court rejects shortcut in favor of detailed analysis