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Publications
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Oscar Rodriguez
Mar 29, 2020
The Impact of COVID-19 on Business Values & Real Estate
By David Rudman, CPA/ABV, CVA With the current Coronavirus outbreak worldwide, COVID-19 has caused many businesses, securities, and real...
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Oscar Rodriguez
Mar 27, 2020
Grieve vs. Commissioner: IRS failed attempt to Reduce Valuation Discounts on Non-Voting Interests
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis: In Grieve v. Commissioner (T.C. Memo. 2020-28) published March...
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Oscar Rodriguez
Sep 6, 2019
Case Highlights: Estate of Aaron U. Jones v. Commissioner, T.C. Memo. 2019-101
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis In May 2009, Aaron Jones gifted his interests in an S...
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Oscar Rodriguez
Apr 16, 2019
Kress v. United States: USDC Approval of Tax Affecting S-Corporation with No S-Corp Premium
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. On March 25, 2019, the US District Court – Eastern District of Wisconsin...
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Oscar Rodriguez
Jan 26, 2017
AICPA Adequate Disclosure Reference for 2016 Gifts Made After Issuance of the Proposed Section 2704
For 2016 Gift Tax Returns Reporting Transfers of Interests in Family Controlled Entities, Include Adequate Disclosure Reference for the...
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Oscar Rodriguez
Dec 2, 2016
Common Errors in the Valuation of Carried Interests and Fund Management Structures
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. As you may recall in my prior article published in the American Bar...
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Oscar Rodriguez
Aug 5, 2016
Extended Thoughts on the IRC 2704 Proposed Regulations
By Matthew E. Rappaport, Esq. LL.M – Tax Planning & Structuring Attorney In the wake of the Internal Revenue Service releasing Proposed...
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Oscar Rodriguez
Jul 7, 2016
A Primer on the Valuation of Hedge Fund and Private Equity Fund Management Interests
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Attorneys who represent clients in estate planning matters or marital...
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Oscar Rodriguez
Jul 6, 2016
The Valuation of Start-Up or Early-Stage Companies: Marital Dissolution Considerations
By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. The valuation of start-up companies often involves unique complexities...
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