Published twice per year, Value Added™ provides a broad overview of our latest thinking, containing articles relating to all aspects of business valuation, including controversy services, financial statement reporting, gift & estate tax, shareholder disputes, ESOPs, and transaction-related topics.

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Current Issue

PDF Value Added™ Volume 24, No. 1 (2012)

  • The 2012 Gifting Opportunity: Don’t Let the Coming Logjam Affect Your Clients
  • What Estate Planners Can Do To Assure Their Clients Obtain Valuation Services in the 2012 Gifting Opportunity: Q&A with Tim Lee
  • Tax Court Case Update: Wimmer v. Commissioner
  • The Pros and Cons of Electing an S Corporation Status

Archives

PDF Value Added™ Volume 23, No. 1 (2011)

  • Tax Court Upholds Daubert Challenge to Appraisal Expert
  • Bank Merger and Acquisition Review: A Look Back at 2010 and Look Forward in 2011
  • Is It Time to Change ESOP Appraisers? 15 Reasons Why It Might Become Necessary and How to Accomplish It
  • Valuation of Contingent Consideration in M&A Transactions
  • New Book Now Available: A Reviewer’s Handbook to Business Valuation
  • Introducing ValuationSpeak.com: A New Valuation Blog Authored by Chris Mercer
  • Mercer Capital Highlights

PDF Value Added™ Volume 22, No. 2 (2010)

  • After Economic Storm, Companies Finding a Silver Lining
  • Managing Complicated Multi-Tiered Entity Valuation Engagements in the Gift & Estate Tax Environment
  • The Time to Gift Is Now
  • Valuation of Convertible Preferred Stock in Recent TARP Exchanges
  • Uncertainty Surrounds Future of the Estate Tax
  • Mercer Capital Highlights

PDF Value Added™ Volume 22, No. 1 (2010)

  • Opportunities Amid Uncertainty
  • Accounting Considerations in the Acquisition of a Failed Bank
  • Fair Value for Impairment Testing
  • Legislation Update: Grantor Retained Annuity Trusts
  • Mercer Capital Highlights

PDF Value Added™ Volume 21, No. 3 (2009)

  • Business Value Before and After a Recession
  • Contingent Consideration: 5 Things CFOs and Controllers Should Know
  • Focus on Financial Institutions: Selecting an Appraiser and Understanding the Valuation Process
  • Mercer Capital Highlights

PDF Value Added™ Volume 21, No. 2 (2009)

  • Shouting From the Rooftops: Gift Now
  • Some (Unsolicited) Advice for CFOs and Controllers of Public Companies
  • Mercer Capital Study Finds Community Bank Activity Dominated by Public Companies
  • Mercer Capital to Sponsor America’s Bank Board Symposium
  • The Mercer Capital Library
  • Mercer Capital Highlights

PDF Value Added™ Volume 21, No. 1 (2009)

  • Recession, Market Meltdown Put Spotlight on Goodwill Impairment
  • Consider the Alternate Valuation Date
  • Grantor Retained Annuity Trusts: A Perfect Storm
  • Ask the ESOP Experts
  • New Book: Revenue Ruling 59-60 at 50: Rediscover Fair Market Value
  • The Capital Purchase Program Handbook
  • The Bank Director’s Valuation Handbook
  • Mercer Capital Highlights

PDF Value Added™ Volume 20, No. 2 (2008)

  • Capital Conundrums: Capital Raising Alternative for Community Banks
  • Valuation Best Practices: Hedge Fund Investment Portfolios
  • Case Review: Jane Z. Astleford v. Commissioner
  • Ask the ESOP Valuation Experts
  • Mercer Capital’s Goodwill Impairment Testing Services
  • Mercer Capital Highlights

PDF Value Added™ Volume 20, No. 1 (2008)

  • Valuing S Corporations: Recent Case Law in Perspective
  • An Overview of SFAS 141R
  • Bank Valuation: A Focus on Earnings Quality
  • Good Things Come to Those Who Don’t Wait
  • Mercer Capital By the Numbers
  • Mercer Capital Highlights

 

PDF Value Added™ Volume 19, No. 4 (2007)

  • Reasonable Valuation of Illiquid Mortgage-Backed Securities
  • 409A Compliance Case Study
  • Reviewing a Purchase Price Allocation Report
  • Hot Topics in Financial Reporting
  • A New Look in 2008

PDF Value Added™ Volume 19, No. 3 (2007)

  • Valuing Independent Trust Companies Requires Special Attention
  • Mediation As an Alternative to Litigation
  • Empirical Evidence Confirming the Importance of a Transaction Advisor
  • Case Study: International Goodwill Impairment Compliance

PDF Value Added™ Volume 19, No. 2 (2007)

Special Issue: Buy-Sell Agreements

  • Often Overlooked Yet Important Items in Process Buy-Sell Agreements
  • Buy-Sell Agreements: War Stories
  • A Review of “Buy-Sell Agreements: Ticking Time Bombs or Reasonable Resolutions?”

PDF Value Added™ Volume 19, No. 1 (2007)

  • ESOARS to Offer Market Pricing of Employee Stock Options?
  • The Clock is Ticking for Section 409A Compliance

PDF Value Added™ Volume 18, No. 4 (2006)

  • Multiple Appraiser Process Buy-Sell Agreements
  • Fair Value and SFAS 157: The Times They Are A-Changing

PDF Value Added™ Volume 18, No. 3 (2006)

  • Life Insurance Proceeds in Valuation for Buy-Sell Agreements
  • Focus on IRS Code 409A: Not All Classes of Equity Were Created Equal
  • The QMDM Fact Sheet

PDF Value Added™ Volume 18, No. 2 (2006)

  • 8 Things You Should Know About Section 409A
  • Broad Changes in USPAP 2006

PDF Value Added™ Volume 18, No. 1 (2006)

  • Mercer Capital Now an ESOP Company
  • Recently Gone or Going Public? Watch Out for IRC Section 409A
  • Second Fairness Opinions: A Closer Look

PDF Value Added™ Volume 17, No. 4 (2005)

  • Your Corporate Buy-Sell Agreement: Six Defining Elements
  • Determining Lost Profits Damages
  • An Overview of Personal Goodwill

PDF Value Added™ Volume 17, No. 3 (2005)

  • Your Corporate Buy-Sell Agreement: Ticking Time Bomb or Reasonable Resolution?
  • Valuing Employee Stock Options: A Guide for Choosing Either Lattice or Black Scholes

PDF Value Added™ Volume 17, No. 2 (2005)

  • When Is Fair Market Value Determined?, Part 2
  • The Business of Blogs: Introducing Mercer on Value

PDF Value Added™ Volume 17, No. 1 (2005)

  • When Is Fair Market Value Determined?, Part 1
  • Deal Expert vs. Industry Expert

If you are looking for an article from our archives that is not listed here, please check out Mercer Capital’s Article Library, or try the search box in the upper right corner of this page.