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February 9, 2017

Update on IRS Proposed 2704 Regs

By Jeff Faust, Director of Valuation Services
ASL Business Valuation Services

Late last year, we wrote a few times about the looming regulations affecting valuation discounts under the IRS Proposed Section 2704 Regulations.

The comment period ended on November 1st and the public hearing in Washington D.C. was held on December 1st to a capacity crowd. Here are some quick highlights from the hearing that were published by BV Wire: (more…)

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Categories: Winter 2017
Tags: 2704 Regs, Business Valuation, IRS, Jeff Faust, Update, valuation,
November 17, 2016

Why Obtain a Business Valuation for Your Start-up Before You Exchange Equity for Funding

By Mark Sheffield, Principal
ASL Emerging Business Group

Which is the better deal for a founder:  1) $500,000 for 10% of the start-up; or 2) $500,000 for 25% of the start-up? Of course, option 1) is better because it values the start-up at $5 million vs. 2) which values it at $2 million. A start-up business valuation for investment purposes is complicated and subjective; so many founders just wing it. That’s the wrong approach because founders risk undervaluing their start-up. It is better to negotiate from a position of knowledge and strength. The complexity in determining investment value is why founders need help. (more…)

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Categories: Fall 2016
Tags: Start-up, valuation,
November 17, 2016

Update on IRS’ Proposed 2704 Regs

By Jeff Faust, Director of Valuation Services
ASL Valuation Services

Earlier this year, we wrote about the looming regulations affecting valuation discounts. Now the IRS’ Proposed Section 2704 Regulations have been officially presented and they intend to eliminate discounts currently available for gifts between family members inside family controlled entities. Despite court cases and revenue rulings to the contrary, the IRS’ proposals assume that families always work together and do not keep the restrictions in place that are the basis for the minority interest discount. (more…)

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Categories: Fall 2016
Tags: 2704 Regs, discount, IRS, proposed, Services, valuation,

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