Resources

Editors for the issue: Timothy J. Meinhart and Nathan P. Novak

• Nuances with Respect to Valuing a Controlling Ownership Interest
• Proposed Regulation Changes to Circular 230
• Estate Planning and Buy-Sell Agreements After the Connelly Decision

Editor for the issue: Scott R. Miller

• The Potential Application of Artificial Intelligence in Business Valuation
• Providing Support and Rationale for the Estimation of a Company-Specific Risk Premium
• Comparison of the Business Valuation Development Standards Among Organizations

Editor for this issue: Jesse J. Gillett

• Key Considerations in the Valuation of Carried Interest from a Tax Perspective
• Digging in the Dirt: Performing Forensic Analysis of Financial Records for Valuation Purposes
• Jointly Retained Valuation Engagements: A Road Map for Trust and Cooperation

Editor for this issue: Brent A. McDade

• Speculative, Viral, and Volatile: Valuation Considerations for Cryptocurrency Assets
• Company Stock Repurchases at Fair Market Value May Deliver Value Accretion for Remaining Shareholders
• Qualified Appraisals and Charitable Contribution Deductions: The Lessons of Hoensheid

Editors for this issue: Nathan P. Novak and Timothy J. Meinhart

• Control Considerations in the Valuation of a 50 Percent Ownership Interest
• The Expatriation Tax: How to Present Assets to the IRS When You Say Goodbye to the United States
• The Valuation of Controlling Ownership Interests in the Context of Gift Tax Planning

Editors for this issue: Justin M. Nielsen and Lisa H. Tran

• The Applicability of Discounts for Lack of Marketability on Controlling Ownership Interests
• Higher Interest Rates and Tax Exemptions May Maximize Benefits in Gift and Estate Tax Planning
• Key Person Considerations When Valuing Private Companies in a Gift and Estate Tax Context

Willamette Management Associates is pleased to announce that six members of our firm have been promoted in 2025.

Willamette Management Associates is pleased to announce that eight members of our firm have been promoted in 2024.

Willamette Management Associates is pleased to announce that Brent McDade has joined the firm as a Director. He will be based in the Atlanta, Georgia, office.