Tax Considerations in Valuing Nontaxable Entities

Marketability Discounts and Risk in Transactions Prior to Initial Public Offerings

Valuation and Its New Impact on the “Excess or Unreasonable Compensation” Issue

Blockage Discounts for Large Blocks of Publicly Traded Stocks – Benchmark Data to Test for Reasonableness

Mid-Year or End-of-Year Discounting

The Gross Decision Revisited

Shareholder Dissent: Canada Looks to the United States