- William Harris CV
Experience President at Trugman Valuation Associates, Inc specializing in the valuation of businesses and intangible assets Valuation experience includes a wide variety of assignments including closely-held businesses, professional practices, early stage companies, thinly traded public companies, intangible assets, and derivatives Industries include but are not limited automotive
- untitled [trugmanvaluation. com]
Introduction In the fall 2009 issue of Business Valuation Review, the first edition of the Trugman Valuation Associates, Inc (TVA), restricted stock study was published, which covered the years 2007 and 2008 The study was prepared with two goals in mind: to analyze the impact of the economic recession on implied restricted stock discounts and to analyze the statistical relationships between
- TAX COURT CASE UPDATE - trugmanvaluation. com
Whether the petitioners transferred gifts of a specified dollar value of membership units or fixed percentage interests in Norseman Capital, LLC, a Colorado limited liability company, to their children and grandchildren in 2004, and
- TAX COURT CASE UPDATE - trugmanvaluation. com
Overview: Although the decedent executed grant deeds transferring undivided interests in his property to his children, the Tax Court determined the transfers were testamentary in nature, and, therefore, the value of his 1,100 acre property in Carmel, California, was includable in his estate under
- TAX COURT CASE UPDATE - trugmanvaluation. com
The Facts: K H Company, LLC, a limited liability company, was the sponsor, employer, and administrator of the K H Co , LLC Employee Stock Ownership Plan, whose documents stated that it was intended to be an ESOP that would invest primarily in qualified employer securities
- TAX COURT CASE UPDATE - trugmanvaluation. com
The Facts: The taxpayer entered into a binding gift agreement with her daughters under which she gave them cash and securities In exchange, the daughters agreed to assume and to pay (among other things) any estate tax liability imposed under Code Section 2035(b) as a result of the gifts in the event that their mother (age 89) passed away within three years of the gifts The agreement was the
- TAX COURT CASE UPDATE - trugmanvaluation. com
Overview: The Tax Court upheld the IRS's disallowance of a qualified conservation contribution deduction with respect to seller-financed property where the taxpayer failed to have a subordination agreement in place on the date of the gift In so holding, the Court rejected the taxpayer's argument that Reg §1 170A-14(g)(3)'s “so remote as to be negligible” standard applied in determining
- TAX COURT CASE UPDATE - trugmanvaluation. com
The Facts: In 1996, B V Belk, Jr , transferred land to his company, Olde Sycamore, LLC On that property, Olde Sycamore developed a residential community that was comprised of 402 single-family home lots and built Olde Sycamore Golf Plantation
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