The COVID-19 pandemic and the possibility of unfavorable changes to the capital gains tax rates have led many business owners to contemplate selling their interests in 2021. As the business valuation discipline has grown, there have been reports of unscrupulous individuals posing as valuation experts who have neither the training nor experience to provide reliable opinions…

The advice to diversify investments has been heeded by individuals and entities alike – and the ownership of interests in commercial real estate assets has grown. While ownership has grown, professional advisors customarily charged with advising on investment portfolios do not have the experience or knowledge needed to advise on commercial real estate assets. Real…

When the rules of the game change, tactics should follow in response to the new landscape. While estate tax exemptions have ridden an uncertain roller coaster in recent years, the rules appear to be stabilizing, prompting many to reconsider conventional estate strategies.¹ The Tax Cuts and Jobs Act (TCJA) made sweeping revisions to the federal tax…