Topic
Valuation
279 published works
Wills, Trusts & Estates Prof Blog
Ithaca Trust Revisited
Prof. Wendy Gerzog (University of Baltimore School of Law) has recently posted her article entitled Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited on SSRN. The article was…
Wills, Trusts & Estates Prof Blog
Estate of Blout v. Commissioner Discussed
Adam Chodorow (Associate Professor – Arizona State College of Law) has published his article Valuing Corporations for Estate Tax Purposes: A Blount Reappraisal on SSRN. Here is the abstract of…
Wills, Trusts & Estates Prof Blog
FLP Valuation
A widow asserted her forced share right in the decedent’s augmented estate which included a part sale, part gift transfer to his son of the decedent’s interest in an FLP,…
Pension Risk Matters
Side Pockets and Valuation
What's inside your side pocket? The answer may shock you. That's the gist of a recent article about investments that are tucked away, not to see the light of day…
Pension Risk Matters
Courts Want Evidence of Valuation Expertise
Judges continue to expel experts (and their reports) when they are unable to demonstrate relevant credentials and experience. In a July 2006 case involving the fair market value assessment of…
Pension Risk Matters
Private Equity, Mutual Funds and Valuation
Wall Street Journal reporter, Eleanor Laise recently wrote that an increasing number of mutual funds are "venturing into the risky world of private-equity investments", "because of the prospects for higher…
Pension Risk Matters
Ode to Valuation
According to Oscar Wilde, a cynic is "a man who knows the price of everything and the value of nothing." In today's world, that could be a label that some…
The Retirement Plan Blog
Hedge Funds, ERISA, and Valuation Issues
By Jerry Kalish
With alternative investments, e.g., hedge funds now becoming more prevalent in the ERISA environment as a retirement plan asset, it's important that fiduciaries understand the issues involved. Susan Mangiero discusses…
Pension Risk Matters
Hedge Fund Valuation is a Big Deal for Pension Fiduciaries
As earlier stated, asset valuation is the cornerstone of investing. (See "Do You Really Know the Value of Your Portfolio?")The absence of good valuation numbers makes it virtually impossible to…
Wills, Trusts & Estates Prof Blog
Lottery and the Gross Estate
Wendy Gerzog (Professor of Law, University of Baltimore School of Law) has recently released her article entitled Donovan and Davis: Two More Lottery Cases.Here is the abstract of her article…