When an FLP valuation is examined under audit, the question is rarely whether a discount study was cited. The question is whether the analysis ties the governing provisions of the entity to identifiable economic consequences in a disciplined way. For lawyers and families who prioritize durability over convention, that distinction matters. That is the standard I apply in my own valuation work.
Author: Doctor J
Unde scis quod satis est?
How do you know it’s good enough?
It’s a matter of professional integrity! No girl wants to marry a doctor who can’t tell if a man’s dead or not! Sherlock Holmes We know that Dr. John Watson is a fine doctor, and indeed is the true hero of many of Sherlock’s many adventures. Watson did what he was supposed to do in […]
BV: professionis est? BV: Is it a profession?
What follows is a draft of a (very long) letter I am submitting to the Editor of the American Society of Appraisers’ journal, Business Valuation Review: Dear Editor: I am writing because I see several things that concern me about our business valuation (“BV”) profession. I offer some poignant remarks that hopefully induce a reaction […]
Quis es: Who are you?
Welcome to Quid Valorem. Quid Valorem is Latin for “What (is the) Value?” I am its founder: Dr. Victor Jarosiewicz, ASA, CFA, CAIA. Being informal for a moment, as you can see above, I’m proud to be a Florida Gator PhD. If you read my profile page, you will learn about my work across the […]
Salve et gratissum: Hello, and welcome!
Welcome to Quid Valorem. Quid Valorem is Latin for “What (is the) Value?” I am its founder: Dr. Victor Jarosiewicz, ASA, CFA, CAIA. A little about Quid Valorem: Quid Valorem offers professional services related to the research, analysis and valuation of investment interests, based on more than twenty years of experience in finance (specializing in […]