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Date Posted	Title & Description	Topic
10-0824August 24, 2010	Control Premium Study: Application & Analysis (An excerpt from BVR's Special Report)	Special Report
10-0817August 17, 2010	Case Digests: Supreme Court Decisions in Daubert and Kumho Tire	Special Report
10-0810August 10, 2010	Sample Houlihan Lokey Fairness Opinion - FORM PREM14A: EF Johnson Technologies, Inc. - EFJI Filed: June 23, 2010 (period: ) A preliminary proxy statement relating to a merger and acquisition	Special Report
10-0803August 3, 2010	Top 5 Free Sources of Automobile Dealership Industry Information	Special Report
10-0525May 25, 2010	Energy Capital Corp. vs. United States (full text court case)	Court Case
10-0518May 18, 2010	Reasonable Compensation Data Sources	Special Report
10-0505May 5, 2010	Historic Trends in Private Company Valuation Multiples	Special Report
10-0331March 31, 2010	How to Use Transactional Databases for M&A, 2010 Update This informative article includes a checklist for using transaction databases for pricing and valuation, as well as several instructive exhibits.	Valuation Practices
10-0315March 15, 2010	Personal Goodwill: A Survey of Definitions Adam Manson and David Wood, CPA/ABV, CVA	Special Report
10-0310March 1, 2010	Statement of the American Society of Appraisers Panel Discussion with IRS Regarding The Process for Assessing Civil Money Penalities Against Appraisers for Valuation Misstatements	Special Report
10-0301March 1, 2010	Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals Lari B. Masten, MSA, CPA, ABV, CVA, Chairman, Executive Advisory Board, National Association of Certified Valuation Analysts)	Special Report
10-0216February 16, 2010	IN RE SUNBELT BEVERAGE CORP. SHAREHOLDER LITIGATION	Special Report
10-0119January 19, 2010	Does Black Scholes Overvalue Early Stage Company Allocations?	Special Report
09-1215December 15, 2009	It's Turtles All the Way Down Authored by William Frazier	Special Report
09-1110November 10, 2009	A Timely New Study of Bankruptcy Prediction Models from Morningstar	Special Report
09-1103November 3, 2009	Explosion of Electronic Evidence Creates New Challenges for Experts	Special Report
09-1005October 5, 2009	Reasonable Compensation: Can Your Opinion Survive This 12-point Checklist?	Special Report
09-0910September 10, 2009	Full Text of Delaware Open MRI Radiology Associates, P.A. v. Kessler, et al.	Court Case
09-0826August 26, 2009	How Much is Your Business Worth - According to Inc. and BVR A Universe of Value According to Inc. and BVR Business Valuation Resources, LLC BVResources: The Definitive Valuation Guide from Inc. Magazine (January 2007, infographics by Tommy McCall) depicts current marketplace data for private companies, median sale, price median annual revenue sectors, sale price to annual revenue ratio, premium zone discount for everything from modestly valued to very highly valued sectors. 11x17 | 8.5 x 11	Database Solutions
09-0622June 22, 2009	Key data from the 2009 Valuation Survey: How do ASC Companies Assess Value Within the healthcare industry, ambulatory surgery centers (ASCs) are some of the most common physician-owned entity types. For an insider's take on data contained in this new survey, download this article authored by Healthcare Appraisers, Inc.'s Jason Ruchaber and Curtis Bernstein for the June issue of Business Valuation Update™.	Healthcare
09-0615June 15, 2009	IRS 77-287 Find the 5-page Revenue Ruling 77-287.	Tax
09-0609June 9, 2009	New Study on LEAPS Put Options: DLOM is valuation-date specific The recently released study, Minimum Marketability Discounts-4th Edition: A Study of Discounts For Lack of Marketability Based on LEAPS Put Options, shows that costs of price protection/discounts vary by date; they are not constant in size over time. Ronald Seaman's preview of his new data is a Special Report from the Business Valuation Update™.	DLOM
09-0519May 19, 2009	Forensic Accounting in Business Valuation This download by Darrell Dorrell was presented at the Portland Chapter of the ASA educational event on May 5, 2009.	Forensics
09-0421April 21, 2009	Fair Value Accounting & Litigation: The Next Wave of Valuation Risk This download is an excerpt from the April 2009 Business Valuation Update.	Fair Value
09-0414April 14, 2009	Real-World Employment/Consulting Agreements from Pratt's Stats® This download contains real-world examples of employment/consulting agreements that can be found in the Pratt's Stats© database.	Valuation Practices
09-0414April 14, 2009	Real-World Non-Compete Agreements from Pratt's Stats® This download contains real-world examples of non-compete agreements that can be found in the Pratt's Stats© database.	Valuation Practices
09-0406April 6, 2009	FASB Meeting April 2, 2009: Insights on proposed FSP FAS 157-e David Larsen, managing director in Duff & Phelps' (D&P) San Francisco office and member of the D&P's Portfolio Valuation practice, offers an insightful summary and insights on the Financial Accounting Standards Board met on April 2, 2009 to discuss Proposed FASB Staff Position (FSP) FAS 157-e.	Standards
09-0316March 16, 2009	There is a 'New' Beta in Town and it's Not Called Total Beta for Nothing There is a 'New' Beta in Town and it's Not Called Total Beta for Nothing! authored by Keith Pinkerton, ASA, CFA, and Peter J. Butler, ASA, CFA, this is a Special Report from the Business Valuation Update™.	Cost of Capital
09-0303March 3, 2009	The Guideline Public Company Method - Exclusive Interview and Workshop Preview with Rob Schlegel Turbulence in public markets is wrecking havoc on unprepared appraisers. The Guideline Public Company Method (GPCM) is one of the tools to capture the effect of today's volatile economy on the value of an appraisal target.	Guideline Public Companies
09-0227February 27, 2009	Goodwill Hunting in Divorce A state-by-state summary of the leading U.S. court cases deciding the disposition of goodwill in marital dissolution.	Goodwill
09-0224February 24, 2009	Summary of FAS 157, Fair Value Measurements Summary of FAS 157, Fair Value Measurements	Fair Value
09-0213February 13, 2009	BVR's Economic Outlook Update 4Q 08 BVR's Economic Outlook Update 4Q 08	Economic Outlook
09-0210February 10, 2009	Appraisals for Tax Purposes: Collateral Damage of the 'Pomeroy Bill' By William Frazier, ASA An excerpt from the March 2009 Business Valuation Update®.	Tax
09-0116January 16, 2009	Link to Statement on Standards for Valuation Services (SSVS) No. 1 The AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations.	Standards
09-0116January 16, 2009	22 Ways to Avoid Appraisal Missteps Exclusive report from the recent AICPA/ASA National Business Valuation Conference in Las Vegas, shows BV experts how to steer clear of common "red flags" that appear in tax-related appraisals and can prompt an IRS review and/or inquiry.	Valuation Practices
09-0112January 12, 2009	Median Pricing Multiples from the Pratt's Stats® Database This Free Download displays the median valuation multiples for several industries for the years 2006, 2007, and 2008. The research was performed on 1/8/2009, so the median numbers may change as more transactions from these prior years are added to the database.	Database Solutions
09-0102January 2, 2009	2009 Professional Association Directory A comprehensive directory of professional associations in the area of business valuation and mergers and acquisitions.	Valuation Practices
08-1209December 9, 2008	An excerpt from BVR's Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition An excerpt from BVR's Guide to Business Valuation Issues in Estate and Gift Tax 2009 Edition with Astleford v. Commissioner and table of all court case abstracts.	Tax
08-1208December 8, 2009	Medical A/R: Top Issues That Impact Your Valuations An article published in the November 2008 BVU authored by: Mark Dietrich, CPA, ABV	Healthcare
08-1201December 1, 2008	Reporting Standards Update: What all BV Analysts Must Know An article published in the December 2008 BVU authored by: Donald P. Wisehart, ASA, CPA/ABV, CVA and David Anderson, ASA	Standards
08-1201December 1, 2008	The Comprehensive Guide to the Use and Application of the Transaction Databases An excerpt from The Comprehensive Guide to the Use and Application of the Transaction Databases authored by Nancy Fannon, ASA, CPA/ABV, MCBA and Heidi P. Walker, ASA, CPA/ABV	Database Solutions
08-0926September 26, 2008	Holland v. United States Full text court case of Holland v. United States.	Court Case
08-0923September 23, 2008	Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008) Commissioner v. Estate of Jelke: Briefs on Writ of Certiorari to the U.S. Supreme Court (2008)	Court Case
08-0916September 16, 2008	Excerpt of the 2008 Duff & Phelps Risk Premium Report Excerpt of the 2008 Duff & Phelps Risk Premium Report	Database Solutions
08-0909September 9, 2008	VonHohn v. VonHohn Full text court case of VonHohn v. VonHohn	Court Case
08-0811August 11, 2008	IBA Guide to Sample Business Appraisal Reports The Introduction from the IBA Guide to Sample Business Appraisal Reports Guide	Valuation Reports
08-0808August 8, 2008	Getting Ready for SFAS 141R: Cheat Sheet A table published by Mercer Capital	Standards
08-0805August 5, 2008	Current Topics in Bank Valuation - Reflections on Industry Trends and Emerging Financial Reporting Issues An article published in the Mercer Capital's Bank Watch 2008-03 authored by Andrew K. Gibbs	Industry Valuation
08-0801August 1, 2008	Tips from the Experts: Working Effectively With a Financial Expert Witness An article published in the Summer 2008 edition of Expert Alert authored by Susan M. Mangiero	Valuation Practices
08-0801August 1, 2008	The State of the Fair Value Standard in Divorce An article published in the August 2008 BVU authored by John Stockdale, Jr., Esq.	Divorce
08-0721July 21, 2008	Valuing Employee Stock Options for Closely Held Companies An article published in the August 2008 BVU authored by Keith Sellers, Yingping Huang and Brett King	ESOP
08-0714July 14, 2008	Registration Rights Agreement Authored by: Laurie Green of Holland & Knight LLP	Intellectual Property
08-0714July 14, 2008	New Financial Reporting Valuation Guidelines Authored by: Bill Johnston, ASA of Empire Valuation Consultants, LLC	Standards
08-0506May 6, 2008	Guide to Canadian Valuation Cases An excerpt from BVR's Guide to Canadian Valuation Cases authored by Richard Wise, FCA, CA•IFA, FCBV, FASA, MCBA, CVA, C.Arb.	Standards
08-0423April 23, 2008	Valuation Advisors DLOM Study An excerpt from BVR’s Guide to Discounts for Lack of Marketability 2008 Edition	DLOM
08-0318March 18, 2008	Butler Pinkerton Model™—Total Cost of Equity (TCOE) and Public Company Specific Risk Calculator™ Q&A Q&A from the March 6, 2008 webinar on the BPM Calculator with Peter Butler and Keith Pinkerton	Database Solutions
08-0121January 21, 2008	Jelke Reversal: Case Law Overview Prepared by John Porter, Esq. for the January 17, 2008 BVR Teleconference	Court Case
08-0121January 21, 2008	Goodwill: Where Are We? How Did We Get Here? What Do We Do About It? Introduction to BVR’s Guide to Personal v. Enterprise Goodwill 2008 Edition	Goodwill
07-1106November 6, 2007	Comparing the Simplified Model to the Traditional Model An excerpt from Fannon's Guide to the Valuation of Subchapter S Corporations 2008 Edition	S Corporations
07-1102November 2, 2007	New Abbott Analysis Aids Valuators in Assessing Liquidity Discounts An article by Ashok Abbott, Ph.D. and BVR Staff, published in the November 2007 Business Valuation Update newsletter.	DLOL
07-1101November 1, 2007	Summary of Restricted Stock Studies	Valuation Practices
07-1204December 4, 2007	IRS Revenue Ruling 59-60	Standards
07-0917September 17, 2007	Recent Cases Highlight Problem Areas in Buy-Sell Agreements An article by John Stockdale, Jr. originally published in Mercer Capital's Value Matters (July 2007)	Buy-Sell Agreements
07-0701July 1, 2007	ESOP Due Diligence Checklist This checklist is excerpted with permission from Willamette Management Associate’s Guide to ESOP Valuation and Financial Advisory Services	ESOP
07-0701July 1, 2007	Appeals Coordinated Issue Settlement Guidelines: Discounts for Family Limited Partnerships IRS FLP Settlement Guidelines	Standards
07-0505May 5, 2007	Business Valuation Update™ January 2008 Issue For the current issues and to search back issues of the Business Valuation Update™ and Judges & Lawyers Business Valuation Update™ go to www.BVLibrary.com or click on the "BVUpdate and BVLibrary" link in the list on the left side of this webpage. To subscribe to our valuation newsletters and to purchase other products visit our online BVStore.	Valuation Practices
07-0501May 1, 2007	December 2002 Mean DLOL for Smallest and Largest Stocks Analysis by Ashok Abbott	DLOL
07-0201February 1, 2007	Quantifying Company Specific Risk This article and Q&A by Peter Butler and Keith Pinkerton was published in the February 2007 Business Valuation Update newsletter.	Company-Specific Risk
07-0201February 1, 2007	Healthcare Valuation Resource List A comprehensive resource list prepared by Mark Dietrich, Don Barbo, Carol Carden, and Reed Tinsley for the 2/8/07 teleconference, Healthcare in Light of Recent Court Cases.	Healthcare
06-0901September 1, 2006	IRS Business Valuation Guidelines The newly-revised IRS Business Valuation Guidelines (released July 27, 2006), reflecting comments received from the BV community and its professional associations since 2004 are now available for download in PDF format.	Standards
06-0401April 1, 2006	How to Avoid (or Survive) an IRS Valuation Audit This article is from the April, 2006 Business Valuation Update™.	Standards
02-1001October 1, 2002	Federal and Regional Reporters list A complete list of official federal, state reporters, and regional state jurisdiction abbreviations, and public domain citation formats.	Valuation Practices
02-0501May 1, 2002	A Response to Dr. Shannon Pratt's Critique of my Work on Marketability Discounts, by Mukesh Bajaj, Ph.D. As announced in the March 2002 issue of the Shannon Pratt's Business Valuation Update, readers of the newsletter as well as visitors to our site can read and download the full response by Dr. Mukesh Bajaj to Dr. Pratt's critique of his co-authored paper, "Firm Value and Marketability Discount."	DLOM
01-0901September 1, 2001	Court Case Citation Map GIF | PDF	Valuation Practices
01-1101November 1, 2001	Gross v. Commissioner Valuation court case - Full Text	Court Case
01-1101November 1, 2001	Gross v. Commissioner Valuation court case - Abstract from the January 2002 issue of BV Update	Court Case
01-1101November 1, 2001	Estate of Heck v. Commissioner Valuation court case - Full Text	Court Case
01-1101November 1, 2001	Estate of Heck v. Commissioner Valuation court case - Abstract from the March 2002 issue of BV Update	Court Case
01-1101November 1, 2001	Estate of Adams v. Commissione Valuation court case - Full Text	Court Case
01-1101November 1, 2001	Estate of Adams v. Commissioner Valuation court case - Abstract from the January 2002 issue of BV Update	Court Case
01-0601June 1, 2001	International Glossary of Business Valuation Terms 2001 You may also want to review the PDF of the June 2005 American Society of Appraisers Business Valuation Standards Glossary that includes all the terms in the 2001 International Glossary of Business Valuation Terms and additional defined terms.	Valuation Practices
00-0101January 1, 1997	The 1997 IRS Valuation Training for Appeals Officers The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Business Interests, Discounts, Valuing Intangible Assets and Appraisal Report. This is a must have for any business appraiser.	Tax

BVR's Free Podcasts BVR Podcasts are highlights of past teleconferences, live events, and other presentations.

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Date Posted	Title	Topic
09-1216December 16, 2009	The Effect of Taxes on Value in Private Capital Markets Highlights from the December 2009 Teleconference with Nancy Fannon Narrator: Stuart Weiss Listen Now | Download MP3	S Corporation Taxation
09-1105November 5, 2009	Companies in Distress: Valuing the Impaired and Currently Unprofitable Highlights from the November 2009 Teleconference with Jim Alerding, Jim Ewart, and Robert Shortle Narrator: Stuart Weiss Listen Now | Download MP3	Impaired Valuation
09-0902September 2, 2009	Veterinary Practice Valuation Highlights from the September 2009 Teleconference with Cindy Ed dins Collier, David Greene, and Byron Farquer Narrator: Stuart Weiss Listen Now | Download MP3	Industry Valuation
09-0806August 6, 2009	Valuing Restaurants Highlights from the August 2009 Teleconference with Edward Moran, Kevin Yeanoplos, and John T. Hall Narrator: Stuart Weiss Listen Now | Download MP3	Industry Valuation
09-0723July 23, 2009	Goodwill Impairment in a Troubled Economy Highlights from the July 2009 Teleconference with Edward Morris, Edward Moran, and Brian Steen Narrator: Stuart Weiss Listen Now | Download MP3	Goodwill
09-0514May 14, 2009	Valuing Dental Practices Highlights from the May 2009 Teleconference with James Andersen, Ron Seigneur, and Dr. Stephen Persichetti Narrator: Stuart Weiss Listen Now | Download MP3	Industry Valuation
09-0430April 30, 2009	Developing Discount and Cap Rates in a Troubled Economy Highlights from the April 2009 Teleconference with Ron Seigneur, Don DeGrazia, and Stacy Preston Collins Narrator: Stuart Weiss Listen Now | Download MP3	Discount Rates
08-1002October 2, 2008	Discounts for Lack of Marketability and Related Discounts Highlights from the October 2008 Teleconference with Brian Pearson Narrator: Stuart Weiss Listen Now | Download MP3	DLOM
09-0305March 5, 2009	Lost Profits Damages: Lessons Learned from Motions to Exclude Financial Experts Highlights from the March 2009 Teleconference with Nancy Fannon and Jonathan Dunitz Narrator: Stuart Weiss Listen Now | Download MP3	Lost Profits
09-0108January 8, 2008	Subsequent Events Highlights from the January 2009 Teleconference with Jay Fishman, Jim Hitchner, Mike Mard, and Chuck Rettig Narrator: Stuart Weiss Listen Now | Download MP3	Divorce
08-1023October 23, 2008	Transaction Databases Highlights from the October 2008 Teleconference with Nancy Fannon and Heidi Walker Narrator: Stuart Weiss Listen Now | Download MP3	Database Solutions
08-0912September 12, 2008	Buy-Sell Agreements Highlights from the September 2008 Teleconference with Chris Mercer, Hugh Gottschalk and L. Paul Hood, Jr. Narrator: Stuart Weiss Listen Now | Download MP3	Buy-Sell
08-0601June 1, 2008	Value of Employee Stock Options for SFAS 123R Highlights from Keith Sellers' June 2008 presentation at the Institute of Business Appraisers' Symposium 2008 Narrator: Stuart Weiss Listen Now | Download MP3	ESOP
08-0320March 20, 2008	Mergerstat®/BVR Control Premium Study™ Highlights from the March 2008 Teleconference with Shannon Pratt and Alina Niculita Narrator: Stuart Weiss Listen Now | Download MP3	Database Solutions
08-0430April 30, 2008	Valuing the Very Small Company Highlights from the April 2008 Teleconference with Gary Trugman, Ron Seigneur, and Stacy Collins Narrator: Stuart Weiss Listen Now | Download MP3	Industry Valuation
08-0306March 6, 2008	BPM Specific Company Risk Highlights from the March 2008 Teleconference with Peter Butler and Keith Pinkerton Narrator: Stuart Weiss Listen Now | Download MP3	Database Solutions
08-0220February 20, 2008	Healthcare Industry Valuations Highlights from the February 20, 2008 Teleconference with Mark Dietrich, Don Barbo, Carol Carden, and J.D. Epstein Narrator: Stuart Weiss Listen Now | Download MP3	Healthcare

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Screen Shot	Title & Information	Series
	Valuation Advisors DLOM Study Published: July 13, 2010 Host: Blake Lyman Speaker: Brian Pearson Run Time: 1h 2m 8s	BVR's Free Webinar Series
	The Butler Pinkerton Calculator: Come and See What All the Hoopla is About Published: March 31, 2010 Host: Blake Lyman Speaker: Peter Butler, Gary Trugman Run Time: 65 min., 1 sec.	BVR's Free Webinar Series
	Using the 2010 Duff & Phelps Report: Learn from the Master Published: February 18, 2010 Host: Blake Lyman Speaker: Roger Grabowski Run Time: 121 min., 51 sec.	BVR's Free Webinar Series
	Mining the Biz With BizMiner Published: December 11, 2009 Host: Blake Lyman Speaker: Jon Brandow Run Time: 52 min., 58 sec.	BVR's Free Webinar Series
	An Hour With the FMV Restricted Stock Study Published: November 11, 2009 Host: Blake Lyman Speaker: Lance Hall Run Time: 61 min., 41 sec.	BVR's Free Webinar Series
	Fair Value Accounting: Visionary Thinking or Oxymoron? Published: February 2, 2009 Speakers: Dr. Aswath Damodaran Venue: BVR's 2nd Annual Summit on Fair Value for Financial Reporting Run Time: 48 min., 34sec.	BVR's 2nd Annual Summit on Fair Value for Financial Reporting
	Mock Fair Value Audit Review Published: February 2, 2009 Speakers: Neil Beaton, Anthony Aaron, David Dufendach, and Lyn Graham Venue: BVR's 2nd Annual Summit on Fair Value for Financial Reporting Run Time: 48 min., 34sec.	BVR's 2nd Annual Summit on Fair Value for Financial Reporting
	Meet the Butler Pinkerton Calculator Published: August 28, 2009 Host: Blake Lyman Speakers: Keith Pinkerton and Peter Butler Run Time: 62 min., 00 sec.	BVR's Free Webinar Series
	A Guided Tour of BVR's Teleconferences & Webinars Host: Blake Lyman Run Time: 3 min., 45 sec.	BVR Teleconferences & Live Events
	A Guided Tour of BV Market Data Host: Blake Lyman Run Time: 4 min., 51 sec.	BVMarketData.com