ISA
MARCH 14, 2025
Q: In a damage claim, what's the most common marketplace for determining the fair market value of diamond jewelry? Is it the orderly liquidation market, retail market, retail replacement market? The process for determining fair market value for a damage claim would be the same for any other intended use.
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.
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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.
ISA
JULY 14, 2022
Thus, instead of writing “I believe a fair market value of $10,000 is appropriate for the appraised item,” try stating “The three comparable examples cited and analyzed above support a value conclusion of $10,000 for the appraised item. By, Meredith Meuwly, ISA CAPP
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.
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