Tax Court Upholds Daubert Challenge to Appraisal Expert

by Jean E. Harris, CFA

This important decision contains lessons for business appraisers and users of business appraisal services.

Out of the File Cabinet: The Ideal Time to Review Your Buy-Sell Agreement

by Nicholas J. Heinz, ASA

The first half of 2011 is almost over. Make it a priority to review your buy-sell agreement with your partners and appropriate professional advisors. To help, use the complimentary tool mentioned in this article.


Other Articles of Interest

About Mercer Capital

Mercer Capital is a full-service business valuation and financial advisory services firm. Valuation services are provided for estate and gift tax compliance matters, limited and general partnerships, employee stock ownership plans, profit sharing plans, buy-sell agreements, mergers and acquisitions, and litigation support. 

For more information, visit our website at

Vol. 2, 2011

New Book Now Available

A Reviewer's Handbook to Business Valuation

Practical Guidance to the Use and Abuse of Business Appraisals

by L. Paul Hood, Jr., JD, LLM and Timothy R. Lee, ASA

For more information, visit

Upcoming Speeches

June 24, 2011
Key Valuation Drivers
New South ESOP Association Chapter Eggs & ESOPs Event
Nicholas J. Heinz, ASA

August 2, 2011
Valuing Closely Held Companies 
Business Ownership & Succession Planning Forum
Z. Christopher Mercer, ASA, CFA, ABAR

August 11, 2011
Business Appraisal Reports: Perfecting the Art 
Webcast sponsored by BV Resources
Timothy R. Lee, ASA and 
L. Paul Hood, Jr., JD, LLM

Complete Listing

In the Next Issue

The ESOP Valuation Process

Top Things to Consider When Reviewing a Business Valuation
Copyright © 2011 Mercer Capital, All rights reserved.

Value Matters (TM) is published six times a year and does not constitute legal or financial consulting advice. It is offered as an information service to our clients and friends. Those interested in specific guidance for legal, tax, or accounting matters should seek competent professional advice. Inquiries to discuss specific valuation matters are welcomed.