Newsletters - John M. Leask II CPA/ABV, CVA

Here’s a brief glance at what you’ll find in the May/June issue...

Casting a spotlight on the guideline M&A method

SBA 7(a) program loans

Understand the valuation requirements before applying

Wright v. Irish: Which expert is right?

Back to basics
Why ESOPs need appraisals

Factoring taxes into divorce settlements

Potok v. Rebh
What’s the value of personal goodwill?

No clear-cut answers to the tax-affecting dilemma

Back to basics
Review statements of limiting conditions for weaknesses

Think of valuation first when writing buy-sell agreements

Factoring fraud into the valuation equation

Estate of Adell

Business value excludes son’s personal goodwill

Can joint appraisers really work?

M&A deal skyrocket: Ways to operate sale-ready

Mapping out standards of value Business valuations can go in 4 directions

5 questions to gauge valuation expertise

Minority shareholder disputes , Don’t always count on stock-purchase agreements

Questions IRS wants answered about marketability discounts

Recycle paper and plastic, not appraisal reports

How do private and public companies differ?

Methodologies on trial Keys to surviving a Daubert challenge

Holding companies with built-in capital gains

Tax Court case addresses key valuation issues

Choosing between lost profits and lost value

Are shareholder advances bona fide debt or equity?

The cost approach: An integral piece of the valuation puzzle

Facts and figures you need before closing , Valuators minimize stress on both sides of the deal

Key people: Hard acts to follow, hard risks to measure

5 steps to valuing a business

How excess earnings fits into an appraiser’s toolkit

Strategic investments , How valuators facilitate decision making

Taking a closer look at financial statement adjustments

The early bird wins the case , Get appraisers involved in litigation sooner rather than later

A little bit of growth is a big deal

Coming to terms with the cost of capital

Divvying up assets in divorce In-kind distributions of stock may warrant valuation discounts

The give and take of earn-outs

Expect more from rebuttal experts

Cross-examining a valuator: Where do I start?

DCF method is only as good as what lies beneath

It’s only reasonable 5 factors to help determine reasonable compensation

Picking the “right” standard of value in divorce

7 questions to gauge marketability

Hunting for buried treasure — or traps Hidden assets and liabilities may affect value

Sorting the alphabet soup of valuation credentials

Fair value Court frowns on speculative adjustments

Too good to be true?

Some courts are allowing multitiered valuation discounts

Guideline public company method: Pros and cons

Why levels of value matter , Defining the appropriate basis is key

Help! When to call an appraiser

A house divided , Shareholder disputes call for valuation expertise

Avoid roadblocks with a reliable buy-sell agreement

Go deep , Superficial overviews won’t pass muster in patent infringement cases

Site tours: Why experts visit before they value

S corporation conversions , Should you strike while the iron’s hot?

Both sides of the story Taking a balanced approach to damages calculations.

Help your valuator help you , How to ask the right questions

Assessing the worth of a noncompete

DIY valuations can lead to inequitable divorce settlements

Valuators can play a supporting role in business growth strategies

Replacement compensation Q&A Why these valuations pose challenges for experts

Visual aids have a strong impact

Liquidation value may be more relevant in a troubled economy

Buy-sell agreements Cover all the valuation bases

SWOT analysis: A framework for evaluating risk and return

When subsequent events count

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

Risk assessment The added value of benchmarking

Re-evaluating discount rates in a distressed economy

Valuators cover the gamut from A to Z

Understanding liquidation value: Are you in the know? E-mail: