Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...

CPA/ABVs NEED TO BE AWARE that a market-data approach to valuing medical entities is easy to follow but may yield less meaningful data than an income approach. INCOME-APPROACH METHODS include ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

Realty Income (O) has quietly delivered steady gains this year, and with shares drifting higher again this month, many income-focused investors are asking whether the current price still offers a ...

ATLANTA — The Georgia Supreme Court ruled Tuesday that when assessing affordable housing properties, tax assessors could use what’s known as the income approach to determine property taxes. The ruling ...