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Forensic Accounting - Fraud - Business Valuation |
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December 2007 Substantial development in the world of business valuation: "Estate of Frazier Jelke -- Value of Imbedded Capital Gains"
By Chris Hamilton, CPA, CFE, CVA On November 15, 2007 the 11th Circuit Court of Appeals made big news when it overturned a high profile trial court decision in Estate of Jelke v. Commissioner (05-15549). The Jelke case is the latest in the evolving question of how to handle built-in capital gains tax liability when valuing a business. The Business Valuation practice is headed by partner Chris L. Hamilton, CPA, CFE, CVA, DABFA, a nationally-recognized expert in the field. Mr. Hamilton is a Certified Public Accountant, Certified Fraud Examiner, Certified Valuation Analyst, and a Diplomate with the American Board of Forensic Accounting. He is a licensed life and disability insurance agent and a General Securities Representative. Mr. Hamilton has published articles in several publications, and has made presentations at national conferences, training institutes and seminars on topics including fraud, business appraisal, and forensic accounting. Arxis Financial respects your time and your privacy. If you no longer want to receive e-mails such as this one, please click here or respond to this e-mail and type "Unsubscribe" in the subject or message box. Copyright 2007 Arxis Financial. Articles may not be reprinted without permission. |
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