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Download Trugman’s ‘11-factor checklist’ for valuing covenants not to compete
A covenant not to compete only has value to the extent that it “protects the value of the purchased assets of the business (both tangible and intangible) by restricting the seller’s competitive conduct after the sale,” writes Gary Trugman (Trugman Valuation Assoc. Inc.), in a new article for the February 2012 BVUpdate. As a result, a CNC’s value [...]
2/1/2012 10:28:16 PM
BVR News
ASA goes to South Korea with business valuation training
The American Society of Appraisers BV training courses will be presented in Seoul, Korea in partnership with HANA Appraisal & Consulting Co. Ltd. . Scheduled for April 18-26, 2012, the courses will be prepared as International Institute of Business Valuers (IIBV)’s 101 and 102 courses which have exactly same contents and validation for the accreditation [...]
1/27/2012 4:14:32 PM
BVR News
Yet another tax reform proposal targets discounts for lack of marketability–at least for non-business assets
The latest tax reform proposal, which Rep. Jim McDermott (D-Wash.) introduced last month as the “Sensible Estate Tax Act  of 2011,” would raise the maximum estate and gift tax rate to 55% and lower the  applicable exclusion amount to $1 million. It would also eliminate valuation discounts on investment assets, such that: the value of any nonbusiness [...]
1/27/2012 2:30:48 PM
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