Valuation discounts are available in an estate plan

Article Abstract:

Valuation discounts can be availed of when determining the value of a real property. The types of discounts available include minority discount, tiered discounts, lack-of-marketability discount, blockage or market absorption discount and key-man discount. Discounts are also available in deadlock, liquidation, multiple classes of stock and situations where there are restrictions resulting from securities laws. In determining if valuation discounts are available, tax accounting practitioners would do well to hire qualified appraisers because they are highly influential in tax court decisions. Appraisal usually initially requires the evaluation of the underlying assets of the entity before a separate evaluation of the interest in the entity to be transferred.

Valuation, Real estate appraisal

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Mid-America Apt. Comm - MAA

Article Abstract:

Insiders purchased shares of Mid-America Apartment Communities Inc. between Aug. 24 and Oct. 18, 1995. The 53,692 shares were each acquired at the price of $22.88 to $26.25. The activity came after Wall Street forced the company to lower its share price in response to fears of increasing costs and reduced rent increases.

Real estate industry, Securities, Mid-America Apartment Communities Inc.

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EBay's real estate solution

Article Abstract:

The process of setting up a synthetic lease, the establishment of a trust to buy a property which is then rented to a business, is described, with focus on how this arrangement is suitable for electronic commerce businesses.

Finance, Contracts, Silicon Valley, Electronic commerce, E-commerce

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