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Articles 1 - 6 of 6
Full-Text Articles in Law
Valuation Averaging: A New Procedure For Resolving Valuation Disputes, Keith Sharfman
Valuation Averaging: A New Procedure For Resolving Valuation Disputes, Keith Sharfman
Rutgers Law School (Newark) Faculty Papers
In this Article, Professor Sharfman addresses the problem of "discretionary valuation": that courts resolve valuation disputes arbitrarily and unpredictably, thus harming litigants and society. As a solution, he proposes the enactment of "valuation averaging," a new procedure for resolving valuation disputes modeled on the algorithmic valuation processes often agreed to by sophisticated private firms in advance of any dispute. He argues that by replacing the discretion of judges and juries with a mechanical valuation process, valuation averaging would cause litigants to introduce more plausible and conciliatory valuations into evidence and thereby reduce the cost of valuation litigation and increase the …
Analyzing The Noncompensatory Partnership Option Proposed Regulations, Dennis A. Diersen
Analyzing The Noncompensatory Partnership Option Proposed Regulations, Dennis A. Diersen
William & Mary Annual Tax Conference
No abstract provided.
Day 2. Tuesday, August 12, 2003: Delta Montrose Energy, University Of Colorado Boulder. Natural Resources Law Center
Day 2. Tuesday, August 12, 2003: Delta Montrose Energy, University Of Colorado Boulder. Natural Resources Law Center
Energy Field Tour 2003 (August 11-16)
1 page.
Contains references.
The Rational Exuberance Of Structuring Venture Capital Startups, Victor Fleischer
The Rational Exuberance Of Structuring Venture Capital Startups, Victor Fleischer
ExpressO
This Article takes the bursting of the dot com bubble as an opportunity to reevaluate the tax structure of venture capital startups. By organizing startups as corporations rather than as partnerships, investors and entrepreneurs seem to leave money on the table by failing to fully use tax losses -- especially since the vast majority of startups fail. Conventional wisdom attributes the lack of attention paid to losses to a "gambler's mentality" or optimism bias. I argue here that the use of the corporate form is, in fact, rational, or at least that there is a method to the madness.
I …
Options To Acquire Partnership Interests: Can The Tax Law Keep Pace?, Walter D. Schwidetzky
Options To Acquire Partnership Interests: Can The Tax Law Keep Pace?, Walter D. Schwidetzky
All Faculty Scholarship
It has become increasingly common for partnerships to issue options that give the holder the right to acquire an interest in the partnership for a set price. The holder of the option will exercise it if he feels that the partnership interest to be acquired is worth more than the exercise price. There is a dearth of authority on the federal tax treatment of option transactions, and the Service has recently asked for guidance from the tax bar as to what approach it should take. This article focuses on one piece of the partnership option puzzle, options to acquire partnership …
Ending Marriage As We Know It, Nancy Polikoff
Ending Marriage As We Know It, Nancy Polikoff
Articles in Law Reviews & Other Academic Journals
No abstract provided.