Topic
Valuation
279 published works
Pension Risk Matters
SEC Announces Investigation of Hedge Funds’ Valuation Methodologies
Reuters.com reporters, Karey Wutkowski and John Poirier, relay the SEC's intention to review valuation methods used by hedge funds. Testifying before the House Financial Services Committee on June 26, Chairman Christopher Cox…
Pension Risk Matters
Tulip Craze Redux and What Models Mean to Pensions
Since the mid 1600's, tulips have come to symbolize economic bubbles. Excess demand for the floral beauties led Dutchmen to pay a hefty price, resulting in the tulip mania of…
Pension Risk Matters
Large Endowment Loses Auditor Over Valuation Issues
According to the Daily Texan, the University of Texas Investment Management Company will soon have to rely on its internal audit staff. Chairman of the University System's Audit, Compliance and…
Pension Risk Matters
Survey Shows That Pensions Worry About Risk Management and Valuation
In his May 16 testimony to Congress, Mr. Douglas Lowenstein, head of the Private Equity Council, extolled the virtues of non-public investments. With over $110 billion invested in private equity…
Pension Risk Matters
Pensions and Hedge Funds and Private Equity – Assessing Risks
In case you missed it, here is the link to a video of my appearance on CNBC's Morning Call. While I concede that it's impossible to have an in-depth conversation…
Wills, Trusts & Estates Prof Blog
Spring 2007 Issue of ACTEC Journal Released
The Spring 2007 edition of ACTEC Journal has been published. This issue contains the following:President’s Message Editor’s Page New Penalties on Appraisers and Related Valuation WorriesSpawned by the Pension Protection…
Securities Law Prof Blog
SEC Approves Use of Market Forces to Value Employee Stock Options
The SEC, for the first time, has approved a market-based method for valuing employee stock options in a letter to Zions Bancorp. The move could lead to reduced reported values…
Pension Risk Matters
Pension Consultants and Hedge Funds
In "Retirement funds fear untested consultants" (HFM Week, August 17-30, 2006), Jefferson Wells engagement manager Aileen Doherty describes a need for independent hedge fund valuations and a concern that pension…
Wills, Trusts & Estates Prof Blog
McCord Teleconference Announced
The American Bar Association Section of Real Property, Probate and Trust Law and the ABA Center for Continuing Legal Education are sponsored a teleconference entitled Hot Topics in Estate Planning…
Wills, Trusts & Estates Prof Blog
Valuation and the Amlie Case
Prof. Wendy Gerzog (University of Baltimore School of Law) has recently posted her article entitled Amlie Feud on SSRN. The article was originally published in 112 Tax Notes 877 (2006).…