The option pricing model (OPM) is a popular and commonly used model to allocate equity value to securities in the complex capital structures of privately held companies. Given the...
Continue Reading
There are several reasons why a closely held company may need to determine the value of its businesses. These include transactions in company stock; purchases of the interest of...
Walsh v. Bowers, 2021 U.S. Dist. LEXIS 177184 As we have reported on in the Business Valuation Update, BVWire, and the Business Valuation Law Alert, several court decisions have found sponsors...
Estate planning can be a risky business. Some of those risks were on full display in a recent tax case, Nelson v. Comm’r, 2021 U.S. App. LEXIS 32741 (Nov. 3, 2021)....