Financial Valuation and Litigation Expert Journal Special Issues

We occasionally publish special issues of the Financial Valuation and Litigation Expert Journal that are longer than normal and address a topic that is of high interest to the valuation community. 

FVLE Special Issue on the Tax Cuts and Jobs Act

The April/May 2018 issue includes a comprehensive yet concise summary of the 2017 Tax Cuts and Jobs Act, in which Jim Hitchner uses actual examples and models that address the following issues affecting the valuation analysis:

  • Qualified business income
  • S corps
  • Bonus depreciation
  • Interest expense limitations
  • Cost of capital
  • Adjusting and applying market multiples
  • Permanent vs. temporary provisions

This issue also includes the following articles:

  • The Tax Cuts and Jobs Act:  Analytical Considerations for Your Valuation Practice by Jeff Balcombe
  • New Tax Laws - Spur in Divorces, Not So Fast, My Friend by Robert Gray
  • A Primer on Business Valuation and Classification of Property for Equitable Distribution in D-I-V-O-R-C-E by Harold Martin Jr.
  • Rod On Practice Management:  In Order to Thrive, Our Practices Need "Aspirational" Clients by Rod Burkert

FVLE Special Issue on IRS's DLOM Job Aid

The August/September 2011 issue of the Financial Valuation and Litigation Expert journal is a special double issue devoted to the presentation and analysis of the "Discount for Lack of Marketability Job Aid for IRS Valuation Professionals."
This issue of FVLE provides a summary of the IRS Job Aid and will provide keen insight into how the IRS evaluates DLOMs. It also contains other relevant DLOM information to help you better understand the DLOM Job Aid. Purchasers of this special issue also receive a copy of FVLE issue 15 which covers the 2008 University of San Diego School of Law "Summit on Lack of Marketability" as well as the Case Study presented at  Judge Laro's Tax Conferences  at the University of San Diego in 2009 and Georgetown School of Law in 2010. 

Full Text of the IRS's DLOM Job Aid

Download the full text of the "Discount for Lack of Marketability Job Aid for IRS Valuation Professionals" referenced in the August/September 2011 issue.