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In general, IRC Section 2704(a) provides that the lapse of certain voting or liquidation rights in a family owned business results in a taxable transfer by the holder of the lapsing right. IRC Section ...

The volatility experienced by financial markets in 2020 demonstrated how firms’ approaches to valuation needed to be re-assessed, as many firms struggled to complete asset pricing within time ...

The efforts by global regulators, and the banks they oversee, to stem the credit crisis increasingly resemble a tug-of-war between both sides. At issue are the mark-to-market accounting rules ...

The government has proposed amending valuation rules to mandate a minimum paid-up capital for RVOs. The key takeaway is that recognition standards may soon include a financial threshold with a ...