Business Valuation

Webinar – Preparing to Buy or Sell? Topics and Tips for a Successful Transition

McKonly & Asbury is pleased to announce our next webinar entitled “Preparing to Buy or Sell? Topics and Tips for a Successful Transition.”  This webinar will take place on Thursday, December 7th, 2017. This webinar will be hosted by McKonly & Asbury Managing Partner Kurt Trimarchi and Partner David Blain. This webinar will be geared to […]

Proposed IRC 2704 Regulations Update

In two previous articles, I discussed the Proposed IRC 2704 Regulations. These regulations would dramatically impact estate and gift tax values of transferred assets through the virtual elimination of valuation discounts and other provisions. There was a lengthy comment period and almost 10,000 comments were received and nearly 40 speakers representing individual taxpayers, family businesses, […]

Proposed IRC 2704 Regulations – Update and a New Wildcard

In my previous article I discussed the Proposed IRC 2704 Regulations. These regulations would dramatically impact estate and gift tax values of transferred assets through the virtual elimination of valuation discounts and other provisions. The comment period for the regulations ended November 2, 2016 and a public hearing on the Proposed Regulations was held December […]

Proposed IRC 2704 Regulations – Watch Out Family Owned Businesses!

In early August 2016, the Treasury Department issued proposed regulations contained under Internal Revenue Code §2704 (the “Proposed Regulations” REG-163113-02). The valuation world immediately felt the potential shockwaves. From the IRS’s perspective, the goal of the Proposed Regulations is to prevent taxpayers from lowering the estate and gift tax value of transferred assets through the […]

Buy-Sell Agreements: The Problem is Real

I previously wrote two articles discussing issues I see with the business valuation provision in virtually all buy-sell agreements. In my first article “Buy-Sell Agreements – Is there a storm on the horizon?”, I highlighted why most businesses with multiple owners should have a buy-sell agreement, the importance of the wording in the valuation provision […]

Discount Rate Developments

In a previously written article “Look Forward to Find the Value of your Business”, T. Eric Blocher (CPA, ASA, CVA), Principal with McKonly & Asbury and leader of the firm’s Business Valuation team, highlighted a ruling by the Delaware Court of Chancery and noted that “the valuation profession is dynamic. What was a “best practice” […]

Webinar Recap of “Year End Construction Industry Update”

This webinar entitled “Year End Construction Industry Update” was originally produced on Thursday, October 22, 2015. We hope that you enjoy the full recording of the presentation and additional resources offered below. This webinar was hosted by David Blain (Partner), Michael Hoffner (Partner), and Michael Eby (Senior Tax Manager), all with McKonly &  Asbury. This […]

Buy-Sell Agreements: Why They Don’t Work

Many businesses operate under the terms of a buy-sell agreement. Chances are that, as a business owner, you should have a buy-sell agreement. It is a prudent business practice. The reasons for having a buy-sell agreement include: protecting what is likely your most significant asset; creating a market for a closely held interest; facilitating estate planning […]

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