Low Interest Rates Bring Appeal to Utility Stocks

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In March, the head of the Federal Reserve, Janet Yellen, announced a less aggressive plan regarding interest rates for the rest of 2016. Back in 2015, the same Federal Reserve Committee was leaning towards more growth and stability when talking about the U.S. economy. They believed the economy had gained some legs after being punished…

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Valuation of Closely Held Family Businesses

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Introduction Family businesses are often the largest assets of the business owner. Shareholder disputes, divorces, estate partitions, etc. can lead to a need for an experienced appraiser to perform an impartial value of the business. Valuing closely held businesses can be more challenging than meets the eye. Just because a business is smaller does not…

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Factors Affecting the Size of the S-Corporation Premium

S-Corporations offer unique income tax advantages relative to otherwise identical C-Corporations. The two primary income tax advantages include avoidance of the dividend tax and the ability to utilize undistributed profit to step-up an investor’s income tax basis. These two income tax benefits can result in substantial cash flow savings at the investor level relative to…

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Joshua Angell Named ASA Accredited Senior Appraiser

The American Society of Appraiser’s International Board of Examiners proudly advances Joshua Angell, CFA, to Accredited Senior Appraiser (ASA). This high honor speaks to Joshua’s commitment to excellence in professionalism, standard of ethics, and continual education. The requirements established by the American Society of Appraisers confirm Joshua’s dedication to tenaciously build upon his knowledge foundation…

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