Perspectives
Perspectives is a quarterly digital publication that covers an array of topics, including valuation, taxation, litigation, transactions, financing, bankruptcy, and strategic planning. Like its award-winning predecessor, Insights, each edition of Perspectives is authored by Willamette Management Associates analysts, with occasional contributions from prominent attorneys and other professionals. Perspectives offers insights and analyses from our analysts to help readers stay informed on complex issues in the areas of valuation, forensic analysis, and financial advisory services.
Editor for this issue: Jesse J. Gillett
Key Considerations in the Valuation of Carried Interest from a Tax Perspective
With the arrival of a new administration in 2025, the ramifications of tax reform are a hot topic for certain players in the investment management industry. In particular, investment fund general partners and managers and their valuation professionals will be taking a keen interest in values ascribed to a financial vehicle called “carried interest” or, simply, “carry” when making near-term tax planning decisions.
Digging in the Dirt: Performing Forensic Analysis of Financial Records for Valuation Purposes
When investigating financial records during a valuation, defining the scope, having effective communication with the client, and gathering the necessary records are the foundational components to a successful engagement. Whether the valuation professional is investigating personal activities or potential accounting fraud, it is important to be aware of where red flags might lurk, as well as corrective actions.
Jointly Retained Valuation Engagements: A Road Map for Trust and Cooperation
Although it might appear to be a conflict of interest, valuation professionals can serve both parties of a legal dispute. For the most part, a jointly retained valuation engagement is similar to a valuation performed for a single party, but crucial differences can be found throughout the process. Communication is particularly important to a successful jointly retained engagement.
Previous Issues
July 2024 Perspectives
Editors 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
April 2024 Perspectives
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
January 2024 Perspectives
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
October 2023 Perspectives
Editor for this issue: Weston C. Kirk
- Preferred Equity in a Rising Interest Rate Environment
- Considerations for Valuing the Stadium Seat Licenses of Sports Teams for Estate Tax Purposes
- Convertible Bonds as a Component of a Company’s Capital Structure
July 2023 Perspectives
Editor for this issue: Timothy J. Meinhart
- Understanding the Implications of Cecil v. Commissioner
- How to Properly Use Asset Transactions in the Guideline Merged and Acquired Company Method
- Getting the Most out of Every Engagement
April 2023 Perspectives
Editors for this issue: Charles A. Wilhoite and Scott R. Miller
- Incorporating ESG Performance in Equity Valuations
- Key Considerations Regarding the Valuation of “Small” Businesses
- The Tax Benefits and Challenges of Allocating Total Business Goodwill to Personal Goodwill in a Transaction
Subscribe to Perspectives
Insights
For over three decades, Insights was a respected publication that provided valuable information on topics related to business valuation, forensic analysis, and financial opinions. In 2023, we replaced this print publication with our new digital publication, Perspectives.
Winter 2023 - Best Practices
- Transfer Tax Valuation Thought Leadership
- Damages Measurement Thought Leadership
- Property Appraisal Thought Leadership
- Fair Value Measurement Thought Leadership
- Valuation, Damages, and Transfer Price Thought Leadership
- Reasonableness of Compensation Analysis Thought Leadership
Winter 2021 - Thought Leadership in Estate and Gift Transfer Tax Valuation Matters
- Gift and Estate Tax Planning Thought Leadership
- Transfer Tax and Income Tax Thought Leadership
- Trust and Estate Thought Leadership
- Income Tax Thought Leadership
- Gift and Estate Tax Controversy Thought Leadership
