Publications
“Determining the Cost of Blockage by the Market-Derived Blockage Model.” Business Valuation Review. Volume 37, Issue 2, Summer 2018.
“NICE Real Estate Valuation Module” BV-171 WEB. American Society of Appraisers. April 24, 2018. Available at: http://www.appraisers.org/Education/View-Course?CourseID=608
“The Tax Cuts and Jobs Act and New Pass-Through Entity Impacts” BVTX2-WEB. American Society of Appraisers. 2018. Available at: http://www.appraisers.org/Education/View-Course?CourseID=8733.
“Valuing Very Large Estates Holding Investment Assets.” A BVR Webinar. December, 2017. Available at: https://sub.bvresources.com/TrainingEvent.asp?WebinarID=613.
“Estate and Gift Tax Valuation Outlook for 2017” Trusts & Estates. February 2017.
“How new IRS rules “could be devastating” for family-owned businesses,” Houston Business Journal, September 1, 2016.
“The Future of Estate Planning,” The Stout Journal, Spring/Summer 2017
“In Defense of Tax Affecting,” The SRR Journal, Spring 2016.
“Erasing the Unwritten Rule,” The SRR Journal, Fall 2015.
“Cost of Capital of Family Holding Company Interests,” Cost of Capital (Fifth Edition) Workbook and Technical Supplement, 2014.
“The Estate of Franklin Z. Adell v. Commissioner: SRR Experts Cited in Recent Tax Court Decision Involving Personal Goodwill,” The SRR Journal, Fall 2014.
“Estate of John Koons v. Commissioner, TCM 2013-94,” The SRR Journal, Fall 2013.“Unintended Consequences” Trust & Estates, June 2011.
“After McCord: The Future of FLP Valuations and Discount Determinations.” BVR’s Guide to Business Valuation Issues in Estate and Gift Tax. Linda Trugman, editor. Business Valuation Resources, LLC (2010).
“Valuation Discounts in Tiered Investments,” Trusts & Estates, October 2010.
“Cost of Capital of Private Investment Company Interests,” Cost of Capital Workbook and Technical Supplement, 2010.
“The Pomeroy Bill Sledgehammer,” Trusts & Estates, May 2009
“The Net, Net Gift,”Trusts & Estates, August 2008.
“Jelke and the Liquidation Scenario Paradox,” Estate & Personal Financial Planning, June 2008.
“Cost of Capital in Private Investment Companies,” Cost of Capital: Applications and Examples,” 2008.