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 2006: September / October Minimize

Back up strategic decisions with formal feasibility studies
A formal feasibility study can dramatically improve a strategic decision’s outcome and decrease risk — whether the decision involves investing significant capital in a project, altering the company’s long-term business plan, launching a new product line or outsourcing production. This article explains how professional valuation analysts can assist a multidisciplinary team in generating the data and analysis needed to better support business decisions.

Marketability discounts: Knowledge is half the battle
Discounts for lack of marketability are among the most subjective, complex and debated elements of a private company’s value. This article explains the basics of marketability discounts and discusses some common methods valuators use to estimate and support them. It also uses two recent Tax Court cases involving marketability discounts to illustrate some of the relevant issues.

IRS tightens the reins on business valuations
The IRS has cracked down on abusive tax reporting and upgraded its Business Valuation Guidelines. Understanding IRS preferences can minimize taxpayer liabilities and expedite settlement. This article summarizes some of the revisions to the IRS guidelines and provides tips for taxpayers wishing to ensure their valuation reports withstand IRS scrutiny.

Good planning can avert postdeal disputes
Too often, business investors ignore the potential for postdeal disputes when buying and selling private business interests. This brief article offers a list of questions the parties involved can use to ensure they address potential problems up front — before they wind up in court.

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