The Alternate Valuation Date (Section 2032) for Estates
Last Updated: July 2026 The alternate valuation date is an option under Internal Revenue Code (IRC) Section 2032 that lets [...]
Fairness Opinions for Related-Party Transactions: When Required
Last Updated: July 2026 A fairness opinion for a related-party transaction is an independent expert report. It states whether the [...]
Built-In Gains Tax: S-Corp Conversions at Sale
Last Updated: July 2026 The built-in gains tax, or BIG tax, is a corporate-level tax on an S corporation that [...]
Real Estate Operating Companies: How They Differ from REITs
Last Updated: July 2026 A real estate operating company valuation finds the worth of a business that manages, develops, or [...]
Precedent Transaction Analysis: Deal Comps
Last Updated: July 2026 Precedent transaction analysis uses prices paid in past deals to value a company, a method analysts [...]
Transfer Pricing and Business Valuation: Where the Disciplines Meet
Last Updated: July 2026 Transfer pricing is the price one part of a company charges another for goods, services, or [...]