Articles From Brisbane Consulting Group

In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision.

The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results.

As businesses pivot to market changes during the COVID-19 pandemic, valuation experts are increasingly likely to rely on the discounted cash flow method to value businesses.

It’s critical for business valuation professionals to assess cyber risks when valuing a business.

A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. 

A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes.

In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. 

The Consolidated Appropriations Act of 2021 (Act), signed into law on December 27, 2020, contains significant enhancements and improvements to the Employee Retention Credit (ERC) for 2020-2021.

For your convenience, we have updated our one-page ERC overview for 2022.  This flyer simplifies eligibility rules, credit amounts, qualified wages, and the employee threshold.

The New York State Pass-Through Entity Tax (PTET) is an optional tax that partnerships or New York S-corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2021.