On March 21, 2019, the U.S. Court of Appeals upheld a ruling that Wilmington Trust NA, (Wilmington Trust) a “premier
Read Bob Grossman’s article, “Enterprise Valuation after the TCJA,” published in the December 2018 issue of Practical Tax Strategies.
Read Bob Grossman’s article, “The Tax Cuts and Jobs Act and ESOP Valuations,” published in the October/November 2018 issue of Financial Valuation
Practitioners and taxpayers alike continue to try and assimilate the many changes to the Internal Revenue Code that were enacted
In a very significant case, the United States Tax Court found that a limited liability company (LLC) was not entitled
An employee stock ownership plan (ESOP) is a retirement plan that is permitted to invest some, or all, of its
Read Bob Grossman’s article, “Proposed Section 2704 Regulations Work to Minimize Valuation Discounts,” published in the December 2016 issue of Practical
Read Bob Grossman’s article, “Marketability, Liquidity, and Controlling Equity Interests,” published in the December 2016/January 2017 issue of Financial Valuation and
After an extended period of threatening to do so, the Internal Revenue Service issued proposed regulations affecting the valuation of
After seven years of fighting, a settlement was reached in a patent infringement case between Marvell Technology Group (Marvel) and
An important element of gift tax planning where valuation of the donor’s transferred property may be at question is to
No Court is more highly respected when it comes to business matters than the Delaware Chancery Court. The Court has
