Library

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• Why consider an ESOP?
  Article by Chuck Coyne in the Fall 2012 issue of The Bridge newsletter published by Oak Street Funding.

• Estate Planning for Private Equity / Hedge Fund Carried & Profit Interests
  Presentation by Scott Nammacher, ASA, CFA, Managing Director at Empire Valuation Consultants; N. Todd Angkatavanich, Partner- Withers Bergman, LLP; Nick Bertha, Managing Director- Fieldpoint Private Bank & Trust; and  Robert Harrison, Partner- EisnerAmper LLP at the The Metropolitan Club on October 5, 2011

• Valuing Alternative Investment Management Companies: Private Equity & Hedge Fund Interests
  Presentation by Scott Nammacher, ASA, CFA, Managing Director at Empire Valuation Consultants and Jay Fishman, FASA, Managing Director at Financial Research Associates, at the BVR Webinar on the topic on June 16, 2011
• The Name of the Game in Estate Planning is Valuation
  Presentation by Scott Nammacher, ASA, CFA, Managing Director at Empire Valuation Consultants and Jonathan Blattmachr, JD, Principal at ILS Management, LLC, at the Interactive Legal Services Webinar on June 15, 2011
• Taxable vs. Nontaxable Transactions
  Article by William Johnston, ASA, a Managing Director of Empire, January 12, 2010.
• Ludwick v. Commissioner, T.C. Memo. 2010-104 (May 10, 2010)
  Article by R. Scott Brace, Jr., ASA, May 2010.
• ESOPs as an Estate Planning Tool
  Article by Anita Marie Biondo, ASA, May 2010.
• Petter v. Commissioner Upholds Defined Value clauses
  Article by R. Scott Brace, Jr., ASA, March 2010.
• Valuation Planning for Right Now: Valuation in Turbulent Times
  Presentation by Mark Shayne, ASA, CPA/ABV, at the FAE / Closely Held & Flow-Through Entities Conference, July 22, 2009.
• 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
• SFAS 144 Considerations(size: 410 KB)
  Presentation by William Johnston, ASA, at the Knowledge Conference SFAS 144 Webinar, February 2009.
• Valuation of Hard-to-Value Securities & Portfolios (size: 485 KB)
  Presentation by Mark Shayne, ASA, CPA/ABV, 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, at the Journey Conference, David Intercontential Hotel, Tel Aviv, Israel November 3, 2008.
• SFAS 141 - Purchase Price Allocation 101(size: 541 KB)
  Presentation by William Johnston, ASA, at the ASA/AICPA National Business Valuation Conference, November 2008.
• Purchase Price Allocation ("PPA") Valuations (size: 264 KB)
  Presentation by William Johnston, ASA, at the 2006 American Society of Appraisers (ASA) International Appraisal Conference.
• 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.
• Planning with Family Limited Partnerships (FLPs) & Limited Liability Companies (LLCs) (size: 2.5 MB)
  Presentation by Mark Shayne, ASA, CPA/ABV, at the Bud Rosner Memorial LI Estate, Tax & Financial Planning Conference, November 2, 2005.
• Recent Developments in the Valuation of Closely Held Entities (size: 3.6 MB)
  Presentation by Mark Shayne, ASA, CPA, ABV, at the Closely Held and Flow-Through Entities Conference, July 25, 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.
• 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.
• Determining Agency Value
  By Chuck Coyne, ASA, September 2004.
  • 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)

• 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.
• 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.
• 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.