Library

The articles and presentations listed below are available in Adobe Portable Document Format (PDF). Get Adobe Reader®

• Bill Would Have Far-Reaching Effect on Gift and Estate Tax Valuation
  Article co-authored by Scott Nammacher,ASA, CFA, Tax Management Estates, Gifts and Trusts Journal, May 2009
  
  Current Trends in, and the Valuation of, Publishing Businesses (size: 1.5 MB)
  Presentation by Scott Nammacher, ASA, CFA, at the ASA's Advanced Business Valuation Conference, October 25, 2002.
• Determining Agency Value
  By Chuck Coyne, ASA
  • Part 1 - Introduction (size: 136 KB)
  • Part 2 - Normalizing the Income Statement (size: 179 KB)
  • Part 3 - Determining an Agency's Earnings Capacity (size: 205 KB)
  • Part 4 - Valuation Methodology (size: 132 KB)
  • Part 5 - Valuation Methodology, continued (size: 208 KB)
  • Part 6 - Final Conclusion of Value (size: 217 KB)
• Do's & Don'ts of Cash Flow / Balance Sheet Forecasting (size: 4.1 MB)
  Presentation by Scott Nammacher, ASA, CFA, at the ASA's 23rd Advanced Business Valuation Conference, October 7, 2004.
• Valuation of Hard-to-Value Securities & Portfolios (size: 485 KB)
  Presentation by Mark Shayne, ASA, CPA, ABV, MBA, at the Financial Research Associates Meeting, New York, NY, November 18, 2008.
• How to Avoid M & A Minefields (size: 342 KB)
  Presentation by Mark Shayne, ASA, CPA, ABV, MBA, at the Journey Conference, David Intercontential Hotel, Tel Aviv, Israel November 3, 2008.
• Valuation Planning for Right Now: Valuation in Turbulent Times
  Presentation by Mark Shayne, ASA, CPA, ABV, MBA, at the FAE / Closely Held & Flow-Through Entities Conference, July 22, 2009.
• Income Approach: Basic Concepts and Do's & Don'ts (size: 343 KB)
  Presentation by Scott Nammacher, ASA, CFA, at the ASA/AICPA Joint Business Valuation Conference, November 14, 2005.
• Introduction to IP Valuation and Damages Analysis (size: 4.2 MB)
  Presentation by Scott Nammacher, ASA, CFA (Empire Valuation Consultants, LLC), John Finnerty, Ph.D (Finnerty Economic Consulting, LLC), and Jeffrey Kinrich, CPA/ABV (Analysis Group, Inc.) at the National Litigation Support Services' Spring Conference, June 10, 2005.
• Planning with Family Limited Partnerships (FLPs) & Limited Liability Companies (LLCs) (size: 2.5 MB)
  Presentation by Mark Shayne, ASA, CPA, ABV, MBA, at the Bud Rosner Memorial LI Estate, Tax & Financial Planning Conference, November 2, 2005.
• Purchase Price Allocation ("PPA") Valuations (size: 264 KB)
  Presentation by William Johnston, ASA, at the 2006 American Society of Appraisers (ASA) International Appraisal Conference.
• Recent Developments in the Valuation of Closely Held Entities (size: 3.6 MB)
  Presentation by Mark Shayne, ASA, CPA, ABV, MBA, at the Closely Held and Flow-Through Entities Conference, July 25, 2005.
• S Corporation Valuation: Is It Art or Science? (size: 6.3 MB)
  Article by Terence Griswold, ASA, CPA, and Scott Nammacher, ASA, CFA, CCH Business Valuation Alert, December, 1999.
• SFAS 141 - Purchase Price Allocation 101(size: 541 KB)
  Presentation by William Johnston, ASA, at the ASA/AICPA National Business Valuation Conference, November 2008.
• SFAS 144 Considerations(size: 410 KB)
  Presentation by William Johnston, ASA, at the Knowledge Conference SFAS 144 Webinar, February 2009.
• Valuation Techniques For Intellectual Property Assets (size: 91 KB)
  Article by Terence Griswold, ASA, CPA, and Keith Smith, CFA, The Daily Record, March 14, 2002.