Impairment Triggering Events: When to Test Early
Last Updated: October 2026 An impairment triggering event is a change in facts or circumstances that suggests an asset [...]
Is Goodwill Amortized or Impaired? Book vs Tax
Last Updated: October 2026 Whether goodwill is amortized or impaired depends on whether you mean tax [...]
QTIP Election Valuation: What the Estate Must Prove
Last Updated: October 2026 A QTIP election fixes the value of a business interest twice. The first time is [...]
Adequate Disclosure Gift Tax Return: Starting the Clock
Last Updated: October 2026 An adequate disclosure gift tax return is a Form 709 that gives the IRS enough [...]
Self Storage Facility Valuation: Occupancy and Rates
Last Updated: October 2026 Self storage trades on rate per square foot and the lease-up curve, not on building [...]
Construction Company Valuation Multiples by Trade
Last Updated: October 2026 Construction company valuation multiples are ratios used to estimate what a company is worth. They [...]