Ten Takeaways from Estate of Richmond

By late February, Sylvia Golden, BVR's Legal Editor, had already described Estate of Richmond (2014 Tax Ct. Memo LEXIS 26) as "one of the most important decisions of 2014," covering a litany of valuation's most pressing topics: dividend capitalization versus net asset value (NAV) approach, discounting for BICG tax, and how to avoid an undervaluation penalty. In "Ten Takeaways from Estate of Richmond" attorney and professor of law John Bogdanski examines the immediate and long-term impacts of this tax court decision will have on the valuation profession.

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