Gain Recognition Agreements in Cross-Border Asset Transfers Under IRC 367
Deferred gain requires a five-year agreement with the IRS.
Omar Delacroix
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Tax Valuation Concepts
7 stories in Tax Valuation Concepts.
Cost Segregation Studies for Accelerated Depreciation Deductions
Engineers break down building costs into faster depreciation buckets.
Omar Delacroix
valuation firms specializing in Section 1374 net unrealized built-in gain determinations at C-to-S conversion
Accurate valuations on conversion day determine your tax exposure for five years without revisement.
Julian Sandoval
Residual Method vs. Excess Earnings Method for Intangible Asset Valuation
Two valuation methods produce vastly different numbers for the same intangible asset.
Omar Delacroix
Discount for Lack of Marketability in Pass-Through Entity Valuations
How pass-through entities face steeper illiquidity discounts than C-corp stakes.
Clara Hemsley
IRC Section 409A Valuation Requirements for Private Company Stock
Getting the strike price right protects employees from unexpected tax penalties.
Beatrice Rosenthal
Goodwill Valuation Methods for Estate and Gift Tax Returns
Goodwill valuation hinges on method selection and rate assumptions.
Omar Delacroix