2020 March

  • THE IMPACT OF COVID-19 ON BUSINESS VALUES & REAL ESTATE

    • March 30, 2020
    • Category: Commercial & Shareholder Litigation, Corporate Advisory & Tax Compliance, Estate & Gift Valuation, Healthcare Valuation & Advisory, Matrimonial Valuation & Litigation Support, Uncategorized

    By David Rudman, CPA/ABV, CVA   With the current Coronavirus outbreak worldwide, COVID-19 has caused many businesses, securities, and real estate investments to decline in value.  While the underlying forces causing these declines in value have been very painful to endure, significant opportunities exist for those interested in transferring wealth, or for estates needing to

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  • Grieve v. Commissioner: A Failed Attempt by the IRS to Reduce Valuation Discounts on Non-Voting Interests

    • March 27, 2020
    • Category: Corporate Advisory & Tax Compliance, Estate & Gift Valuation

    By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis: In Grieve v. Commissioner (T.C. Memo. 2020-28) published March 2, 2020, the IRS found a deficiency in the petitioner’s 2013 Federal gift tax and applied an unusual valuation theory in an attempt to minimize valuation discounts where the entity’s ownership was split between voting and

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