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Leading Insights

Connecting you to the latest insights, innovative thinking and strategic advice.

What is WACC?

April 11, 2023

As noted in our blog posted on August 10, 2021, Valuation Approaches: The Income Approach, Chartered Business Valuators (“CBVs”) do not have the ability to ...

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Valuing Deferred Stock Units

March 14, 2023

(Originally Posted December 22, 2020) Executives are often compensated with a fixed salary, benefits, and an array of variable incentives. Traditionally, stock options represent one ...

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Valuing Restricted Stock Units

February 14, 2023

(Originally Posted November 10, 2020) Executive compensation continues to reach new expectations thanks, in part, to savvy benefits and stock enticements aimed at not only ...

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Understanding Income Tax Gross-Ups

January 10, 2023

In our previous blog, The Basics of Child and Spousal Support – Income for Support Reports, we discussed several adjustments that are made when calculating ...

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Rule of Thumb Part 2: Application of Rules of Thumb in Court

December 13, 2022

(Originally Posted November 12, 2019) The origin of the phrase, ‘rule of thumb,’ remains unknown, however, the earliest known written use of the phrase dates ...

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Understanding Accounting Concepts: Retained Earnings

November 8, 2022

When a company reports net income at the end of any given year, the company has two choices regarding what to do with that net ...

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Trusts: Part III – Beneficiaries

October 11, 2022

As discussed in our previous blogs, Trusts: Part I, and Part 2, trusts are a common estate and tax planning tool, and are often used ...

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Introduction to Rules of Thumb in Valuations

September 13, 2022

(Originally Posted October 8, 2019) In limited circumstances, the rule of thumb technique can be effective – it enables stakeholders to quickly and cost-efficiently calculate ...

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The Building Blocks of Value: Redundant Assets

August 9, 2022

(Originally Posted June 9, 2020) In a previous Davis Martindale blog (Valuation Components – Introduction to the Building Blocks of Value), we introduced the three ...

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Trusts: Part II – Determining Control

July 12, 2022

As discussed in our previous blog, Trusts: Part I, control of the trust is key in determining the impact for family law matters. In this ...

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The Building Blocks of Value: Net Tangible Assets

June 14, 2022

(Originally Posted September 10, 2019) Read Part 1 in our Building Blocks of Value Series – Introduction Read Part 2 in our Building Blocks of ...

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Trusts: Part I – Introduction

May 10, 2022

Trusts and trust funds may sound like a complex financial arrangement reserved for the wealthy; however, trusts are a common estate and tax planning tool ...

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