<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>BV Source &#124; Pittsburgh Family Lawyer &#124; 2010 Super Lawyer &#187; discounts</title>
	<atom:link href="http://www.bvsource.com/category/business-valuation/discounts/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.bvsource.com</link>
	<description>Pittsburgh Family Lawyer Experienced in Resolving Divorce, Child Support, Marital Property, Alimony &#124; Listed in The Best Lawyers in America, SuperLawyers.</description>
	<lastBuildDate>Wed, 08 Sep 2010 16:04:34 +0000</lastBuildDate>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.0.1</generator>
		<item>
		<title>Fair Value Standard Rejected by Colorado Supreme Court</title>
		<link>http://www.bvsource.com/fair-value-standard-rejected-by-colorado-supreme-court/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=fair-value-standard-rejected-by-colorado-supreme-court</link>
		<comments>http://www.bvsource.com/fair-value-standard-rejected-by-colorado-supreme-court/#comments</comments>
		<pubDate>Sat, 05 Jun 2010 17:11:37 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[FMV]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[discounts]]></category>
		<category><![CDATA[divorce]]></category>
		<category><![CDATA[family court]]></category>
		<category><![CDATA[marital property]]></category>
		<category><![CDATA[fair value]]></category>
		<category><![CDATA[marketability discount]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://www.bvsource.com/?p=1041</guid>
		<description><![CDATA[This decision contains a good explanation of the reasons why "fair value" is not necessarily appropriate to divorce cases.]]></description>
		<wfw:commentRss>http://www.bvsource.com/fair-value-standard-rejected-by-colorado-supreme-court/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Recession Impact on Value: Known or Knowable?</title>
		<link>http://www.bvsource.com/recession-impact-on-value-known-or-knowable/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=recession-impact-on-value-known-or-knowable</link>
		<comments>http://www.bvsource.com/recession-impact-on-value-known-or-knowable/#comments</comments>
		<pubDate>Wed, 03 Jun 2009 12:13:34 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[FMV]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[discounts]]></category>
		<category><![CDATA[normalization]]></category>
		<category><![CDATA[appraisal]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[company]]></category>
		<category><![CDATA[enterprise]]></category>
		<category><![CDATA[recession]]></category>
		<category><![CDATA[value]]></category>

		<guid isPermaLink="false">http://bvsource.com/?p=392</guid>
		<description><![CDATA[Although the recession itself may be a subsequent event, many of economic factors that impair value after the recession were known or knowable before the recession.]]></description>
		<wfw:commentRss>http://www.bvsource.com/recession-impact-on-value-known-or-knowable/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Discounts in Art: &#8220;Starving Artist&#8221; Prices?</title>
		<link>http://www.bvsource.com/discounts-in-art-starving-artist-prices/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=discounts-in-art-starving-artist-prices</link>
		<comments>http://www.bvsource.com/discounts-in-art-starving-artist-prices/#comments</comments>
		<pubDate>Thu, 02 Apr 2009 12:58:02 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[business valuation]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[discounts]]></category>
		<category><![CDATA[art]]></category>
		<category><![CDATA[fine arts]]></category>
		<category><![CDATA[fractional interest]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[minority]]></category>
		<category><![CDATA[partnership]]></category>
		<category><![CDATA[Stone]]></category>

		<guid isPermaLink="false">http://bvsource.com/?p=354</guid>
		<description><![CDATA[The 9th Circuit Court of Appeals recently issued a decision (highlighted by Carsten Hoffman&#8217;s FMVOpinions) affirming a tiny fractional interest discount applied to a jointly-owned collection of paintings. In Stone vs. U.S. (2009), the district court rejected the opinion of the estate&#8217;s expert, who testified in favor of a 44% fractional interest discount, citing the expert&#8217;s [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/discounts-in-art-starving-artist-prices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Standard of Value dictates Use of Discounts in Divorce Case</title>
		<link>http://www.bvsource.com/standard-of-value-dictates-use-of-discounts-in-divorce-case/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=standard-of-value-dictates-use-of-discounts-in-divorce-case</link>
		<comments>http://www.bvsource.com/standard-of-value-dictates-use-of-discounts-in-divorce-case/#comments</comments>
		<pubDate>Wed, 25 Feb 2009 16:53:36 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[FMV]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[discounts]]></category>
		<category><![CDATA[divorce]]></category>

		<guid isPermaLink="false">http://bvsource.com/?p=317</guid>
		<description><![CDATA[The Alabama Court of Appeals recently issued an opinion in Grelier v. Grelier, holding that the parties&#8217; agreement to employ the fair market value standard in a divorce case precluded wife from arguing on appeal that the trial court should not have applied marketability and minority discounts. In Grelier, the parties appointed a neutral expert [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/standard-of-value-dictates-use-of-discounts-in-divorce-case/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Jelke and BIG Tax Liability</title>
		<link>http://www.bvsource.com/jelke-and-big-tax-liability/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=jelke-and-big-tax-liability</link>
		<comments>http://www.bvsource.com/jelke-and-big-tax-liability/#comments</comments>
		<pubDate>Mon, 21 Jul 2008 13:02:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Tax Court]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[discounts]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/07/21/jelke-and-big-tax-liability/</guid>
		<description><![CDATA[Chris Mercer&#8217;s Value Matters newsletter offered a succinct summary of the Eleventh Circuit&#8217;s recent decision in Jelke v. Com., an important decision dealing with built-in capital gains (BIG) tax liability of Subchapter C corporations. The subject company in the case was a C corporation established 80 years ago, whose principal asset was an investment portfolio [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/jelke-and-big-tax-liability/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Credibility is King in War of the Experts</title>
		<link>http://www.bvsource.com/credibility-is-king-in-war-of-the-experts/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=credibility-is-king-in-war-of-the-experts</link>
		<comments>http://www.bvsource.com/credibility-is-king-in-war-of-the-experts/#comments</comments>
		<pubDate>Sun, 22 Jun 2008 13:45:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[discounts]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/06/22/credibility-is-king-in-war-of-the-experts/</guid>
		<description><![CDATA[The typical &#8220;war of experts&#8221; was presented in Bussa v. Bussa, 2008 WL 2117138 (Mich.App.), a 2008 unpublished decision of the Michigan Court of Appeals. In this case, the business owner&#8217;s expert gave an opinion of value based upon the asset approach. The subject company (actually, companies) was a petroleum sub-jobber comprised of a gas [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/credibility-is-king-in-war-of-the-experts/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Astleford has valuation professionals FLiP&#039;n</title>
		<link>http://www.bvsource.com/astleford-has-valuation-professionals-flipn/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=astleford-has-valuation-professionals-flipn</link>
		<comments>http://www.bvsource.com/astleford-has-valuation-professionals-flipn/#comments</comments>
		<pubDate>Wed, 04 Jun 2008 19:35:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[discounts]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/06/04/astleford-has-valuation-professionals-flipn/</guid>
		<description><![CDATA[Last month the U.S. Tax Court released its memorandum opinion in Astleford v. Com. (TC Memo 2008-128), a case dealing with the minority and marketability discounts applicable to family limited partnerships. In Astleford, the widow of a Minnesota real estate tycoon contributed her interests in real estate (which included real estate partnerships and trusts) to [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/astleford-has-valuation-professionals-flipn/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Eight Landmines to Watch Out for in Divorce Valuations</title>
		<link>http://www.bvsource.com/eight-landmines-to-watch-out-for-in-divorce-valuations/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=eight-landmines-to-watch-out-for-in-divorce-valuations</link>
		<comments>http://www.bvsource.com/eight-landmines-to-watch-out-for-in-divorce-valuations/#comments</comments>
		<pubDate>Mon, 10 Mar 2008 05:00:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[capitalization rates]]></category>
		<category><![CDATA[discounts]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/03/10/eight-landmines-to-watch-out-for-in-divorce-valuations/</guid>
		<description><![CDATA[Whether attacking or defending your expert&#8217;s business valuation in a divorce trial, it is important to know and avoid the eight landmines that can blow up your case: Reasonable Owner&#8217;s Compensation &#8211; A business valuation usually requires the expert to make adjustments to the subject company&#8217;s income statement. This process is called &#8220;normalization.&#8221; Normalizing the [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/eight-landmines-to-watch-out-for-in-divorce-valuations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Comparing Apples to Apples when Measuring Increase in Value</title>
		<link>http://www.bvsource.com/comparing-apples-to-apples-when-measuring-increase-in-value/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=comparing-apples-to-apples-when-measuring-increase-in-value</link>
		<comments>http://www.bvsource.com/comparing-apples-to-apples-when-measuring-increase-in-value/#comments</comments>
		<pubDate>Thu, 26 Oct 2006 19:30:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[discounts]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2006/10/26/comparing-apples-to-apples-when-measuring-increase-in-value/</guid>
		<description><![CDATA[In Haentjens, a 2004 decision of the Pennsylvania Superior Court, the husband inherited a minority interest in a family business around the mid-point of his 20 year marriage. The family business was subequently sold prior to the parties&#8217; separation. In the equitable distribution proceeding, the wife&#8217;s expert measured the increase in value of the husband&#8217;s [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/comparing-apples-to-apples-when-measuring-increase-in-value/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>
