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30 Ways to Structure a Transfer of a Business to a Successor: Ways 1 through 15 (Part I of II)

This is the first of a two-part article, where Edward Mendlowitz shares fifteen of the thirty ways to structure a transfer of a business to a successor. Mendlowitz stresses that a succession plan is important and too often overlooked by business owner(s) involved in day-to-day operations. Capturing the value and having a strategy in place provides ongoing cash flow, a degree of financial security to the owner(s) and their family, and certainty to a host of people that have a business relationship with the subject business. Capturing that value should be a major concern of the owner(s).

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Sometimes it Sucks to be Right: IRS Wins, Business Founders and their Families Lose

Is cheap debt good for closely held families? Are closely held business overleveraged? Are FLP discounts about to come to an end? Why aren’t business founders and their families doing more to counter the proposed regulations that would target family business transfers? What should valuation professionals do in this environment? Dr. Sheeler answers these questions and argues in favor of a “holistic approach to wealth building of alternative assets held by these families by more dynamic leaders in these professions,” and suggests considering exit strategies that preserve family businesses; the nimble and innovative sector that is overlooked by politicians and special interest groups.

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Additional Resource: Proposed IRC Sec. 2704 Regulations Released: Valuation and Planning Impacts

2017 Call for Presentations


In Case You Missed It:

Common Fraud Red Flags:
"I Should Have Known!"

When you hear the news that someone was just arrested for committing fraud at their work, it is usually accompanied by fellow employees or managers saying one of two things. Either, "I never thought they were capable of stealing" or "I should have seen it coming." Why do employers say that they "should have known" and how exactly is it that they should have known? In my experience, there are some common characteristics of people who perpetrate a fraud. And if business owners are aware and vigilant about their business, they might never have to say, "I should have known."

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Discounts for Lack of Marketability: Consideration for Closely Held Securities

This discussion summarizes the factors the analyst may consider in the measurement of a DLOM valuation adjustment associated with non-controlling securities of a closely held company. Part I of this two-part article focuses on pre-IPO, restricted stock studies, and traditional models considered in a valuation engagement.

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Exit Planning Conference




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