PUBLICATIONS

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...

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...

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...

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...

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...

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...

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...

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...

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...