Resources

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

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

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.

Willamette Management Associates is pleased to announce that Greg Smith has joined the firm as Managing Director.