Using CAPM for a Private Company: Adjustments That Matter
Last Updated: August 2026 The capital asset pricing model (CAPM) is a formula for a company's cost of equity. [...]
Valuing an Intra-Family Promissory Note for Estate Tax
Last Updated: August 2026 An intra-family promissory note valuation is the process of setting the fair market value of [...]
Valuing Carried Interest: Methods and Tax Angles
Last Updated: August 2026 A carried interest valuation sets a fair market value on a fund manager's share of [...]
How to Value a Golf Course: Rounds, Membership, and Real Estate
Last Updated: August 2026 A golf course valuation is a formal estimate of what a course and its land [...]
Section 2701: Valuing Preferred Interests in Family Transfers
Last Updated: August 2026 A Section 2701 valuation is a special set of gift tax rules. It applies when [...]
ASC 350 Goodwill: Identifying a Triggering Event
Last Updated: August 2026 An ASC 350 goodwill triggering event is a change that makes it more likely than [...]