Uncertainty over the ultimate fate of the federal estate tax has lingered since passage of President Bush’s tax cuts in 2001. Under the current legislation, the estate tax is progressively reduced to zero by 2010 at which time the estate tax disappears—only to return the following year at the original 55% rate unless the Congress … Continue reading Valuation Brief: Estate Tax Uncertainty
Valuation Insights & Articles
Welcome to Valuation Insights & Articles, where Highland Global shares thought leadership, expert guidance, and commentary on the ever-evolving world of business valuation. Here, you’ll find practical insights tailored for SBA lenders, business owners, attorneys, and financial professionals. Topics include SBA 7(a) valuation standards, goodwill analysis, tax-related valuation, M&A strategy, litigation support, and valuation methodology best practices. Stay informed with clear, actionable content rooted in real-world experience and regulatory knowledge.
Discount statistics Of Closed-End Funds Update For The 4th Quarter 2005
This valuation brief will update the Highland Global study, “Family Limited Partnerships: Discount Statistics of Closed-end Funds,” originally published in November 2005 for data relating to the third quarter. Please see the original article for more details regarding discount statistics of closed-end funds. Barron’s Closed-End Fund Data Each quarter, Barron’s Online (www.barrons.com) reports statistics on … Continue reading Discount statistics Of Closed-End Funds Update For The 4th Quarter 2005
State of the Economy 4th Quarter 2005
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Discount Statistics Of Closed-End Funds Update For The 3rd Quarter 2005
This valuation brief will update the Highland Global study, “Family Limited Partnerships: Discount Statistics of Closed-end Funds,” (originally published in November 2005) for data relating to the first quarter. Please see the original article for more details regarding discount statistics of closed-end funds. Barron’s Closed-End Fund Data Each quarter, Barron’s Online (www.barrons.com) reports statistics on … Continue reading Discount Statistics Of Closed-End Funds Update For The 3rd Quarter 2005
State Of The Economy 3rd Quarter 2005
Introduction Despite the devastating effects of Hurricanes Katrina and Rita in the Gulf states and initial signs of slowing during the first half of 2005, economic activity remained surprisingly firm in the third quarter with real gross domestic product (GDP) increasing by 3.8% during the quarter. This favourable growth follows a 3.3% increase in … Continue reading State Of The Economy 3rd Quarter 2005
State Of The Economy 2nd Quarter 2005
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Valuation Brief: Are Minority and Marketability Discounts Going Away?
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State Of The Economy 1st Quarter 2005
Introduction Signs of slowing economic growth began to emerge during the first quarter of 2005, with real gross domestic product (GDP) increasing by 3.1% during the quarter. This tepid growth follows a 3.8% increase in GDP during the fourth quarter of 2004 and a 4.0% increase during the third quarter. The pace of economic expansion … Continue reading State Of The Economy 1st Quarter 2005
State Of The Economy 4th Quarter 2004
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State Of The Economy 3rd Quarter 2004
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