In this edition of Valuation Perspectives, we delve into three of the most pressing and debated issues in modern valuation practice: the impact of subsequent events on valuation conclusions, the use of discounts for controlling interests, and the proper handling of built-in capital gains taxes. These topics, influenced by recent legal and regulatory developments, are essential considerations for valuation professionals, attorneys, and business owners alike.
You’ll also find a detailed case review (Lyman v. St. Jude Medical) comparing two sharply contrasting valuation experts—highlighting the importance of independent verification and sound methodology—and a practical guide to managing joint appraisal expert engagements, with insights on cost, communication, and client trust.
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