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The BDIT – A trust with a twist
February / March 2014
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 995
Abstract: The beneficiary defective inheritor’s trust (BDIT) is a powerful estate planning tool that allows enjoyment of the benefits of a traditional trust without giving up control over the property. BDITs are particularly effective for assets that have significant appreciation potential or that are entitled to substantial valuation discounts. And, when designed as a “dynasty” trust, a BDIT can provide benefits for future generations without triggering transfer taxes or exposing the trust assets to creditors’ claims. This article offers an example of how a BDIT works. A sidebar discusses how to ensure that it can withstand an IRS challenge.
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Do I really need an appraisal expert? — DIY valuations can lead to inequitable divorce settlements
January / February 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 995
Abstract: When divorcing spouses own a business, it’s usually their biggest, most illiquid asset. So it’s important to have an accurate idea of how much it’s worth. Appraisers bring concrete market evidence and a range of other resources to the table. This article explains how appraisers accurately value such assets, thus helping ensure that complex marital estates are equitably distributed. Wood v. Wood, Case No. 09SL-DR00721, 2011 Mo. App. LEXIS 1589, November 29, 2011.
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Valuing manufacturing companies – How experts appraise these asset-intensive businesses
July / August 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 995
Abstract: When valuing manufacturers, appraisers consider these companies’ specific characteristics to reach a reliable estimate of value. Most valuators use one or some combination of the income, market or cost approaches. But regardless of which method or methods they use, valuators need to take into account the hard — and intangible — assets, the efficiency and skill of the workforce, and industry trends and risks. (Updated 5/21/12)