Acuitas, Inc.

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Value and Decision Consulting

Newsletter Archives

Acuitas' newsletters keep you updated on newsworthy developments in fair value measurements. These newsletters feature a wide range of current fair value measurements topics, including recent news from the Financial Accounting Standards Board (FASB) and the American Institute of CPAs (AICPA).

In addition, we report on recent Tax Court cases, as they pertain to valuation (FCG Valuation Case E-Flash).

Archived Newsletters - Fair Value Measurements
FASB Issues ASU 2011-08, Testing Goodwill for Impairment (9/22/2011)
FASB Announcements: Goodwill Impairment and Private Company (8/12/2011)
IFRS 9 May Reduce the Impact of Mark-to-Market Accounting for European Debt (8/2/2011)
Constituents Disagree about Whether a Qualitative Goodwill Impairment Test Is Ad (7/6/2011)
Robert Herz, former FASB Chairman, at AICPA Fair Value Conference (6/16/2011)
“Condorsement” Framework to Incorporate IFRS into U.S. GAAP (6/15/2011)
Zyla to Chair Fair Value Measurement and Reporting Conference (5/16/2011)
FASB and IASB Issue Common Fair Value Measurement and Disclosure Requirements (5/13/2011)
FASB Issues New Exposure Draft on Goodwill Impairment Testing (5/2/2011)
FASB and IASB Extend the Convergence Project through the End of 2011 (4/26/2011)
AICPA Issues Updated Practice Aid on Valuation of Private Equity Securities (4/19/2011)
FASB Considers Adding Qualitative Step to Goodwill Impairment Test (3/22/2011)
FASB Adds Goodwill Impairment Assessments to Projects (3/2/2011)
Upcoming Workshops Offer the Latest on Option Pricing Models and Fair Value Measurements (2/23/2011)
Launching New Fair Value Measurement Blog (2/17/2011)
FASB Issues ASU 2010-28 - When to Perform Step 2 of Goodwill Impairment Testing if Negative Carrying Value (12/22/2010)
FASB Proposes New ASU - Goodwill Impairment Testing (10/15/2010)
Fair Value Update - Contributory Asset Charge (8/24/2010)
Fair Value Update (4/29/2010)
Financial Statements in the Courtroom (2/11/2010)

Archived Newsletters - Recent Tax Court Cases
Supportable Opinions and Evidence in Valuation Report will Benefit the Court (9/1/2011)
Dawkins v. Hickman
Disproportionate distribution was not exempt from taxation (8/23/2011)
Miller v. Commissioner
Court Disallowed Tax-Affecting Cash Flows (FCG Valuation Case E-Flash) (7/19/2011)
Gallacher v. Commissioner
Court Determined Pretax Fair Market Value for LP (FCG Valuation Case E-Flash) (7/21/2011)
Giustina v. Commissioner
Formula Clause as an Effective Estate Planning Tool[FCG E-Flash (June 2011)] (6/30/2011)
Hendrix v. Commissioner
State income tax credits are capital assets [FCG E-Flash (June 2011)] (6/9/2011)
McNeil v. Commissioner
FCG E-Flash (May 2011) (5/24/2011)
How to use FLP as an effective planning tool
FCG Valuation Case E-Flash (4/28/2011)
Daubert Challenge in Tax Court
FCG Valuation Case E-Flash (4/21/2011)
State income tax credits are considered capital assets
FCG Valuation Case E-Flash (4/14/2011)
Proper documentation can assist estates in receiving deductions
FCG Valuation Case E-Flash (2/8/2011)
Grant deeds may fail IRC §2036(a)(1)
FCG Valuation Case E-Flash (1/13/2011)
An estate can bring a legal malpractice suit against an attorney for damages associated with negligent representation
FCG Valuation Case E-Flash (9/14/2010)
Because the decedent did not enjoy full possession or enjoyment, 49% interest in real property was not included in estate.
FCG Valuation Case E-Flash (9/7/2010)
Must consider the highest and best use of property in determining the value of a historic facade easement
FCG Valuation Case E-Flash (8/31/2010)
Business lacking a written partnership agreement had disproportionate allocations that the Court found impermissable
FCG Valuation Case E-Flash (8/26/2010)
Demonstrates the importance of accurate record keeping and professional tax advice
FCG Valuation Case E-Flash (8/24/2010)
Allowed built-in, long term capital gains tax to be deducted dollar-for-dollar
FCG Valuation Case E-Flash (8/17/2010)
"Discount letters" and "calculation reports" may not include all necessary information to be considered a qualified appraisal
FCG Valuation Case E-Flash (8/12/2010)
Noneconomic losses cannot be taken as allowable deductions
FCG Valuation Case E-Flash (6/8/2010)
Determined that a manager did not own an interest in any or all of the companies
FCG Valuation Case E-Flash (6/1/2010)
Court used its own procedures to value undivided half-interests when unconvinced by experts
FCG Valuation Case E-Flash (5/25/2010)
Concluded that step-doctrine applied to the simultaneous gift and sale transfers of interests
FCG Valuation Case E-Flash (5/18/2010)
Decided the taxpayer's expert (who had a business valuation designation) was more credible and persuasive than the IRS' expert (who was not accredited in business valuation)

About Acuitas, Inc.

Acuitas, Inc. is an Atlanta-based consultancy firm that provides litigation and business valuation services. Acuitas provides valuation consulting for various types of entities for the purposes of mergers and acquisitions, tax planning, corporate recapitalizations, as well as valuing various types of intellectual property and other intangible assets for many purposes. Our experienced team has the depth, credentials, and industry expertise to produce quality results.

Our team

The Fair Value Measurement Blog offers the latest information on a wide range of fair value measurement topics.

For more information contact:

Mark L. Zyla, Managing Director

email: mzyla@acuitasinc.com

phone: 404-898-1137

web: www.acuitasinc.com

Acuitas, Inc.
Suite 950, One Midtown Plaza

1360 Peachtree Street, NE
Atlanta, Georgia 30309

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