M&A Insights 2004
As we go to press with our latest issue, many financial publications are hinting that a rebound of merger and acquisition activity may be around the corner. This suggestion is highlighted by the recent weeks announcement of the deals initiated by Bank of America, Cardinal Health, HSBC Holdings, RJ Reynolds Tobacco Holdings, United Health Group and Anthem just to name a few...

Valuing Companies in Bankruptcy
One of the most important issues in bankruptcy is establishing the value of whatever is in dispute, whether it is the individual assets collateralizing a loan or the value of an entire company. Valuations are needed in connection with adequate protection hearings by lenders seeking to recover their collateral, in preference and fraudulent transfer actions...

Family Limited Partnerships Tax Court Updates
In this issue, because of the recent flurry of tax rulings, we focus the column on Family Limited Partnership (“FLP”) issues. The Lloyd Institute’s Estate Planning Conference held in October provided an interesting panel discussion on valuation and legal structuring issues of Family Limited Partnerships...

FWIW - Summer 2003

FWIW is intended to inform readers of developments in the field of valuation. The articles written may, or may not, reflect the opinion of the authors. Please note, any advice contained in this publication was not intended, or written, to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. This publication is distributed with the understanding that the publisher and distributor are not providing legal, accounting or other professional advice and assume no liability whatsoever in conjunction with the information contained within this publication.