News & Analysis as of

Fair Market Value

Burr & Forman

NIL Go: Deloitte’s 3-Step Evaluation Process for Third-Party NIL Deals

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“NIL Go,” the new clearinghouse born from the House settlement, is rapidly becoming one of the most discussed and debated developments among college coaches, student-athletes, and their representatives. On December 9, 2024,...more

Tucker Arensberg, P.C.

Lower 2026 Ratio New Opportunities for Reducing Your Property Tax Assessment

In Allegheny County, the tax appeal season will begin shortly for 2026. For every tax year, County property owners can file an assessment appeal. But allegedly, to continue providing certainty to taxpayers and taxing bodies...more

ArentFox Schiff

Telehealth Staffing and Administrative Services Gain Favorable Advisory Opinion From OIG

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On June 6, the US Department of Health and Human Services’ Office of Inspector General (OIG) issued Advisory Opinion No. 25-03, providing important guidance for telehealth organizations and management services organizations...more

Ackerman & Ackerman, P.C.

Condemnation of Property Left Without Value or Utility: Total Takings Under Remnant Property Statutes

A central issue going to both the valuation of damages and the extent of a taking in eminent domain cases is whether the government or utility is required to take an entire parcel, beyond just a portion that may be required...more

Fox Rothschild LLP

What the House Settlement Means for College Sports

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The recent settlement in House v. NCAA marks a seismic shift in college athletics. By paving the way for schools to directly pay student-athletes, the agreement signals a formal departure from the NCAA’s amateurism model and...more

Dentons

Ep. 65 – Don’t Make This Mistake When Using Physician Compensation Benchmarks

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Physician compensation benchmarks like those from the Medical Group Management Association (MGMA) or the American Medical Group Associations) AMGA are commonly used in the healthcare industry. Organizations lean on them for...more

Seyfarth Shaw LLP

Inside the House v. NCAA Settlement’s New NIL Oversight Regime: 12 Steps, Power Conferences, and a Compliance Balancing Act

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The proposed House v. NCAA settlement introduces a first-of-its-kind enforcement regime for college athlete compensation, shifting oversight from the NCAA to the power conferences. It establishes a 12-factor fair market value...more

J.S. Held

The Essential Role of Qualified Personal Property Appraisers in Estate and Donation Valuations

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When purchasing an expensive engagement ring, one would not seek the expertise of a real estate agent. Similarly, when an estate requires an appraisal, it is crucial to engage the appropriate expert for high value personal...more

Tucker Arensberg, P.C.

Understanding the Impact of Changing Common Level Ratios on Commercial Property Taxes

The “Common Level Ratio” (CLR) is a figure calculated by a state administrative body every year for every county. The CLR reflects the relationship between assessed and (fair) market values....more

Rivkin Radler LLP

“Hey Mom, Can I Have A Few Bucks?” Is It A Loan? A Gift? A Little of Each?

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A parent will sometimes transfer money to a child to enable the child to make an investment that the child could not otherwise make on their own. For example, the child may have identified an attractive business opportunity...more

ArentFox Schiff

Nasdaq Amends Proposal to Modify Rule for Initial Listing Liquidity Requirements

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In December 2024, the Nasdaq Stock Market LLC submitted a proposal to the US Securities and Exchange Commission (SEC) to modify its requirements for calculating the minimum Market Value of Unrestricted Publicly Held Shares in...more

McNees Wallace & Nurick LLC

From amateur to entrepreneur: NIL’s impact on student-athletes

The introduction of Name, Image, and Likeness (NIL) agreements has fundamentally changed the landscape of college athletics. For the first time, student-athletes can capitalize on their personal brands while pursuing their...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Winter 2025: Deadlines Looming in Thirteen States

Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. Property taxes are frequently the...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Winter 2025: Nationwide Valuation Headlines

Filmore Parc Apartments II v. Norman White, et al., Case No. 2024-CA-0475 (La. App. 4 Cir. 2/14/2025). Last month, a Louisiana appellate court determined that an apartment complex’s affordable housing units were not eligible...more

Morgan Lewis - ML Benefits

Long Awaited ESOP Proposals Issued and Then Quickly Withdrawn

On January 20, 2025, an executive order froze two new pieces of proposed employee stock ownership plan (ESOP) guidance announced in a notice of proposed rulemaking and originally set for publication in the Federal Register on...more

Bricker Graydon LLP

Do I Need a 409A Valuation for my Company?

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If you have equity as part of your retirement or executive compensation plans, you likely need a 409A valuation. The need for a valuation also applies if you are preparing to issue equity (equity grants or stock options) or...more

Cranfill Sumner LLP

Just Compensation and Fair Market Value: Understanding Property Rights in Eminent Domain

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When the government exercises its power of eminent domain to take private property for public use, the U.S. Constitution requires it to provide “just compensation” to the property owner. But what does “just compensation”...more

Offit Kurman

Not Realizing the True Value of “Stuff”

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For federal estate and gift tax purposes, transfers are valued at the “fair market value” of the asset on the date of transfer. One of the more common estate tax audit issues is the failure to properly report the value of...more

Offit Kurman

Not Hiring a Qualified Appraiser and Realizing the True Value of Art and Collectibles

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For federal estate and gift tax purposes, transfers are valued at the “fair market value” of the asset on the date of transfer. One of the more common estate tax audit issues is the failure to properly report the value of...more

Farrell Fritz, P.C.

Nassau County Commercial Real Property Tax Alert - January 2025

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Annual Survey of Income and Expenses – ASIE-2024 As of February 1st, 2025, pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the...more

Orrick, Herrington & Sutcliffe LLP

California bans undervalued property offers after wildfire disasters

On January 14, the Governor of California, Gavin Newsom, issued Executive Order N-7-25 prohibiting unsolicited cash offers to purchase property in Los Angeles county ZIP codes, specifically those impacted by the recent...more

Kaufman & Canoles

ESOPs, Benefits & Compensation Client Alert - January 2025

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On January 16, the Department of Labor released long-awaited guidance on how to determine the value of employer stock in purchase and sale transactions involving an ESOP. Unfortunately for those in the ESOP community hoping...more

Vorys, Sater, Seymour and Pease LLP

The Precedent: Bitmanagement Software GmbH v. United States

In this edition of The Precedent, we outline the recent federal circuit decision in Bitmanagement Software GmbH v. United States (Fed. Cir. Jan. 7, 2025)....more

Offit Kurman

The Hidden Cost of Failing to Plan

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Art and collectibles, while beautiful and culturally significant, can pose significant estate planning challenges. At the time of death, these assets are subject to estate taxes based on their fair market value. Without...more

Offit Kurman

Adopting the Moving Van Approach

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When it comes to estate taxes, the Internal Revenue Service (IRS) expects all tangible personal property to be properly reported on Schedule F of Form 706. This includes any valuable assets such as art collections, antiques,...more

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