The following articles are also available as downloadable print documents (PDF or Word documents).
Published Articles
Valuation of ESOP Shares: Opportunities and Challenges (Sam G. Torolopoulos) PDF Version Below
Business Valuations
Fair Market Value – The Basis of Valuation
Valuations and IRC 2031
Recasting Financial Statements For Valuation
Purposes
Stacking Discounts
Double Discounts – Fact or Fiction
Deeper Discounts = Reduced Taxes
Still Confused About Discounts? ( Part One | Part
Two | Part Three )
Family Attribution and the IRS
Valuing a Closely Held Business Using Public
Company Comparables
S Corp or C Corp? M&A deal prices look alike; John R. Phillips, CPA/ABV, CFA;
Business Valuation Update; Business Valuation Resources; Vol. 10, No.3, March 2004
Employee Stock Ownership Plans (ESOPs)
Valuation of ESOP Shares: Opportunities and Challenges
Repurchase Liability Funding For ESOPs
(The Requirements; The Choices)
ESOP Power ( Part
One | Part Two | Part
Three | Part Four | Part
Five | Part Six )
Power Planning ESOPs and FLPs
How to Land the Corporate Jet (short
version)
How to Land the Corporate Jet (long
version)
Abusive "S" ESOPS "The History"
Family Limited Partnerships (FLPs)
FLP Valuation Discounts -It's All About Finding A Better Proxy
Power Planning ESOPs and FLPs
Corporate General Partner Structuring (Reducing
the Need for a Valuation)
Size of Block Valued
Defending Family Limited Partnership; William R. Cousins III, CPA, JD. LLM (TAXATION); Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P.; February 19, 2004
Executive Compensation Planning
IRC 162(a)(1) Position Paper
Synopsis of IRC Section 162
