About the Publication
Business Valuation Quarterly Brief is an independent editorial publication that summarizes recent developments in business valuation. Each quarterly edition highlights significant court decisions, professional guidance, regulatory developments, books, and practitioner insights that may be relevant to attorneys, accountants, lenders, wealth advisors, business owners, business valuation professionals, and others who encounter valuation issues.
Whenever available, each entry includes a link to the original source. The summaries, commentary, practical applications, editorial observations, and opinions are independently prepared and reflect the views of the editor solely. They do not necessarily reflect the views of any author, publisher, court, professional organization, credentialing body, or other party referenced in the publication.
Disclaimer
The information in this publication is provided solely for educational and informational purposes and should not be construed as legal, tax, accounting, valuation, investment, or other professional advice.
Court decisions are discussed only insofar as they present issues relevant to business valuation. The discussions are not intended to provide complete summaries of the facts, procedural history, judicial reasoning, or legal conclusions contained in the underlying opinions.
Readers should review the original source materials and exercise their own professional judgment when evaluating the matters discussed or applying them to particular facts and circumstances. No person should act or refrain from acting based on this publication without obtaining advice from appropriately qualified professionals.
Personal Note
Beyond its educational purpose, this publication also serves two personal goals.
First, it encourages me to continually review current business valuation literature and deepen my own professional knowledge.
Second, as I build this open “living reference library,” I intend to use it as a technical resource whenever I encounter specialized valuation issues that arise only occasionally in practice.
I hope you will find it useful for those purposes as well.
– Luis Gato, Editor