The Tax Cuts and Jobs Act of 2017 was signed into law by President Trump on December 22, 2017. President Trump calls the bill the biggest tax cut in American history, and there were substantial reductions in both corporate and personal income tax rates. The tax reduction act will impact C corporations as well as pass-through entities. This post focuses only on C corporations and looks at the marginal impact of the change.

My daughter, Amanda Thompson, authored this blog post for her firm’s blog (Definition 6). I am proud to share the post and, more importantly, proud of my daughter for who she is and for such special words.

You find buy-sell agreements everywhere. The Memphis Grizzlies NBA franchise was recently in the news when minority franchise owners invoked the agreement. Read more about what type of buy-sell agreement is present and how this type of agreement operates.

Over the last 35 years or so, I’ve testified, at deposition or trial, about 200 times.
And so, I confess. My 10 “confessions,” though, do not reveal any startling secrets, but they do provide insight into how one (reluctant) expert views the job of expert witnessing after many years in the trenches.

We celebrate the 20th anniversary of the Quantitative Marketability Discount Model (QMDM) in this post.

Several years ago, I wrote about the most recent appellate level case in Kentucky (Shawnee Telecom Resources, Inc. v. Kathy Brown) addressing the question of statutory fair value in Kentucky. Given several recent conversations with Kentucky clients, a revisit of that case seems appropriate.