Martin v. Commissioner: Dotted t’s and Crossed i’s Insufficient to Support Charitable Deduction
The U.S. Tax Court disallowed large deductions for donated property due to apparent shortfalls in documentation rather than a dispute regarding the amount of value transferred, in what appears to be a victory of form over substance.
Connecting Strategy and Structure: The Transfer of Control in the Modern Family Office
Family offices often devote substantial resources to preserving wealth across generations, yet transferring control can be a challenge. Valuation professionals can help family offices align succession, governance, and long-term family objectives.
What Is Old Is New Again: Artificial Intelligence in Valuation Practice
Artificial intelligence (“AI”) is transforming valuation, appraisal, forensic accounting, and financial advisory services. But ongoing education and adherence to professional standards are essential for maintaining credibility in an increasingly AI-driven environment.
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