October 17, 2026
Why Trust Decanting Raises Fair Market Value Questions A trustee wants to move trust assets into a new trust with better terms. That is trust decanting. […]
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October 12, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on October 12, 2026
Why Patent Valuation Methods Matter in 2026 A patent has no price tag. No screen quotes it. Its value comes from the money it helps a […]
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October 9, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on October 9, 2026
Why Goodwill Is the Last Number in an ASC 805 Allocation Goodwill is never valued on its own. Under ASC 805, it is simply what is […]
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September 29, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 29, 2026
What Is a Section 351 Valuation and Why Does It Matter? A Section 351 valuation records what your business was worth on the day it moved […]
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September 28, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 28, 2026
Why Business Valuation Matters in a New York Divorce For many couples, a business is the biggest thing they own. Maybe you built it together. Maybe […]
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September 15, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 15, 2026
Introduction South Korean entrepreneurs looking to buy or start a business in the United States often turn to the E-2 Treaty Investor Visa. South Korea has […]
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September 7, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 7, 2026
Introduction When you move an LLC, a partnership, or another business into a C corp under Section 351, the fair market value (FMV) of that business […]
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August 10, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on August 10, 2026
Introduction Most ASC 820 valuations do not fail audit because the math is wrong. The numbers usually check out fine. The real trouble starts when an […]
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August 4, 2026
Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on August 4, 2026
When a business is part of a divorce, one question often controls the entire financial outcome: is the personal or enterprise goodwill? That single classification can […]
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