Perspectives

DGC provided a thorough and auditable fair value analysis (conducted contemporaneously with the execution of the marketing services agreement) which is a critical aspect of RESPA Section 8 compliance. Read more

Panelists discussed how high lifetime gift exemptions coupled with lower asset values create a unique opportunity to leverage and efficiently transfer assets—and why now is the time to act! Read more

High lifetime gift exemptions coupled with lower asset values create a unique opportunity to leverage and efficiently transfer assets. Now is the time to act. Read more

A private equity firm started a new fund and wanted to gift an interest in the fund to a family trust. Read more

DGC hosted an event on November 21st for early stage companies. In case you missed the event or want to watch highlights, we have posted clips from the event here. Read more

Generally Accepted Accounting Principles (GAAP), the “going concern assumption” is normally the presumed basis for preparing financial statements, unless the entity’s liquidation becomes imminent. Read more

In early August, the U.S. Treasury Department released long-anticipated proposed regulations (REG-163113-02) relating to the valuation of family controlled business interests for estate, gift, and generation-skipping... Read more

Most business owners spend a lifetime building their business. When it comes to succession, they face the difficult decision of whether to sell, dissolve or transfer their business to family members..... Read more

Attorneys call on appraisal experts to provide various services, including both full valuations and calculations of value.... Read more