Appraiser Newsroom

MAY 1, 2024

Spotlighting four best practices to be covered in ASA’s upcoming BV541 Legal Entity Valuation Best Practices webinar. Compliance with transfer pricing regulations, such as the OECD’s guidelines, is necessary to ensure that intercompany transactions involving intangible property reflect market conditions.

Intangible Assets 52

Intangible Assets Fair Market Value Compliance Private Equity Firm 52

ThomsonReuters

DECEMBER 16, 2021

Form 5498-SA is used by trustees and custodians of HSAs, Archer MSAs, and Medicare Advantage MSAs to report contributions to (and the fair market value of) these accounts, while Form 1099-SA is used to report distributions from these accounts. Contributing Editors: EBIA Staff.

Fair Market Value 98

Fair Market Value Marketability 98

ThomsonReuters

DECEMBER 23, 2020

Form 5498-SA is used by trustees and custodians of HSAs, Archer MSAs, and Medicare Advantage MSAs to report contributions to (and the fair market value of) these accounts, while Form 1099-SA is used to report distributions from these accounts. Contributing Editors: EBIA Staff.

Fair Market Value 78

Fair Market Value Marketability 78

ISA

JULY 14, 2022

When appraising an artist’s estate, we must consider the market for that particular artist and how the artworks remaining in the estate would be absorbed. Take advantage of the learning resources that ISA provides from short courses and webinars to bi-monthly office hours and monthly education newsletters.

Blockage Discount 75

Blockage Discount Appraisal Fair Market Value Business Valuation 75