Mercer Capital’s newsletter Value Matters recently published an article which points out a dilemma faced by valuation professionals in appraising businesses that have taken out life insurance to fund a buy-sell...
An IRS Private Letter Ruling (No. 200646003) clarifies the law with respect to the tax treatment of stock options that are distributed by constructive trust in divorce to the non-employee spouse. This PLR confirms that the...
Short week: happy Thanksgiving! FamilyLaw Prof Blog reports on a New York State case in which a divorce lawyer was held liable for the client’s loss resulting from a delay in transferring retirement funds. An important...
A fun and entertaining discussion of the premarital agreement signed by Britney Spears and Kevin Federline (not to mention their “faux wedding”) is posted here....
The courts continue to march away from the practice, widely-accepted in the valuation community, of tax-affecting pass through earnings in business valuation. Following in the footsteps of the Tax Courts in Dallas, Gross,...