Insights and Perspectives

Perspectives is a quarterly digital publication covering an array of topics such as: taxation, litigation, transactions, financing, bankruptcy, and strategic planning. Like its award-winning predecessor, Insights, each edition is authored by our Willamette Management Associates professionals. Perspectives offers insights and analyses from our experts to help you stay informed on complex issues in the areas of business valuation, forensic analysis, and financial advisory services.

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October 2023 Perspectives

Editor for this issue: Weston C. Kirk

• Preferred Equity in a Rising Interest Rate Environment By Ben R. Duffy and Jacob L. Hudson
• Considerations for Valuing the Stadium Seat Licenses of Sports Teams for Estate Tax Purposes By Jackson Crispin
• Convertible Bonds as a Component of a Company’s Capital Structure By Keegan M. Pando and Weston C. Kirk

July 2023 Perspectives

Editor for this issue: Timothy J. Meinhart

• Understanding the Implications of Cecil v. Commissioner By Grant Crum
• How to Properly Use Asset Transactions in the Guideline Merged and Acquired Company Method By Tia R. Hutton and Lisa H. Tran
• Getting the Most out of Every Engagement By Timothy J. Meinhart and Marc D. Bello

April 2023 Perspectives

Editors for this issue: Charles Wilhoite and Scott Miller

• Incorporating ESG Performance in Equity Valuations By Nathan M. Hesch
• Key Considerations Regarding the Valuation of “Small” Businesses By John Sanders Jr. and Dakota Ask
• The Tax Benefits and Challenges of Allocating Total Business Goodwill to Personal Goodwill in a Transaction By Lisa Tran

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

Autumn 2022

Thought Leadership in Wealth Transfer Valuation Issues

• Estate and Gift Tax Planning Thought Leadership
• Estate and Gift Tax Valuation Thought Leadership
• Income Taxation Thought Leadership
• Bankruptcy Thought Leadership

Summer 2022

Thought Leadership in Professional Practices and Licenses Valuation, Damages, and Transfer Price Analyses

• Professional Practice Valuation, Damages, and Transfer Price Thought Leadership
• Professional Practices and Licenses Valuation Thought Leadership
• Income Tax Thought Leadership

Spring 2022

Thought Leadership in Economic Damages Measurement and Forensic Accounting

• Damages Measurement Thought Leadership
• Forensic Analysis Thought Leadership
• Income Tax Thought Leadership

Winter 2022

Thought Leadership in Unit Valuation Principle Property Tax Appraisals

• Unit Principle Property Valuation Thought Leadership
• Federal Income Tax Thought Leadership

Autumn 2021

Thought Leadership in Intellectual Property Valuation, Damages, and Transfer Price Analyses

• Intellectual Property Valuation Thought Leadership
• Intellectual Property Valuation and Damages Thought Leadership
• Intellectual Property Transfer Price Thought Leadership
• Income Taxation Thought Leadership

Summer 2021

Thought Leadership in Taxation-Related Valuation and Transfer Pricing Issues

• Tax Pass-Through Entity Thought Leadership
• Intercompany Transfer Price Analysis Thought Leadership
• Income Tax Thought Leadership
• Review of Judicial Decisions

Spring 2021

Thought Leadership in Fair Value Measurements

• Private Company Council Recent Developments Thought Leadership
• Intangible Asset Valuation Best Practices Thought Leadership
• ASC Topic 805, Business Combinations, 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

Autumn 2020

Thought Leadership in Transaction-Related Board Advisory Services

• Transaction Planning Thought Leadership
• Transaction Best Practices Thought Leadership
• Transaction Litigation Thought Leadership
• Estate Tax Planning Thought Leadership

Summer 2020

Thought Leadership in Property Tax Planning, Compliance, and Appeals

• Property Tax Planning Thought Leadership
• Property Tax Compliance Thought Leadership
• EProperty Tax Thought Leadership
• Income Tax Thought Leadership

Spring 2020

Thought Leadership in Employee Stock Ownership Plan Employer Stock Valuations

• ESOP Installation Thought Leadership
• ESOP Administrative and Valuation Thought Leadership
• ERISA Litigation Thought Leadership
• Sponsor Company Sale Transaction Thought Leadership

Winter 2020

Thought Leadership in Valuation for Bankruptcy Purposes

• Fraudulent Transfer and Solvency Analyses
• Best Practices Thought Leadership
• Domestic and International Bankruptcy Thought Leadership

Autumn 2019

Thought Leadership in Forensic Accounting, Special Investigations, and Economic Damages

• Litigation and Forensic Analysis Thought Leadership
• ESOP Litigation Thought Leadership

Summer 2019

Thought Leadership in Valuations for Estate and Gift Tax Planning, Compliance, and Controversies

• Business Leadership Case Study
• Estate and Gift Tax Planning Thought Leadership
• Estate and Gift Tax Controversy Thought Leadership

Spring 2019

Thought Leadership in Shareholder Litigation—Breach of Fiduciary Duty and Other Tort Claims

• Shareholder Controversy Thought Leadership
• Forensic Analysis Thought Leadership
• Best Practices Thought Leadership

Winter 2019

Thought Leadership in Family Law Valuation Issues

• Family Law Valuation Thought Leadership
• Family Law Valuation Practices and Procedures Thought Leadership

Quinquagenary Issue

Fifty Years of Thought Leadership in Valuation Analysis, Economic Damages Analysis, and Transfer Price Analysis