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Dan Riske

Articles 11 - 20 of 28

Kress Case Addresses S Corporation vs. C Corporation Issues

The United States District Court’s March 2019 court decision in Kress v. United States1 created a lot of buzz in the valuation community. The case

What is Liam Neeson’s Name Worth?

Intellectual property (“IP”) owners will sometimes license the use of their assets to others in exchange for a fee. For example, Liam Neeson

Amazon Money Laundering Scam

An apparent fraud scheme has been uncovered that involves scammers’ use of CreateSpace, Amazon’s self-publishing service, to sell fake books

Congress Reaches Out to President to Help ESOPs

More than 20 members of Congress signed a letter addressed to President Trump earlier this month requesting assistance in protecting employee-owned companies

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Calculation of Value Accepted in Divorce Case

In a recent Alabama divorce case (Rohling v. Rohling, 2018 Ala. Civ. App. LEXIS 94), the appeals court affirmed the trial court’s acceptance of a

Pass-Through Entity vs. C Corporation

There has been much recent debate about whether the difference between the amount of taxes paid by a C corporation, as compared to those paid by a pass-through

Apple Tops $1 Trillion Market Capitalization Threshold

Earlier this month, Apple became the first publicly traded U.S. company to surpass $1 trillion in market capitalization. It tops a list that, as of August

Domain Names Acquired in a Business Combination

This article provides a brief discussion of some common valuation methods used to determine the fair value of one particular type of intangible asset:

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Accounting Firm Trade Names

What is the value of the Schneider Downs trade name? The number is too large to fit on this page! I am joking, but in all seriousness, a company’s

Impairment Testing for Intangible Assets with Indefinite Lives

Accounting Standards Codification (“ASC”) 350 Intangibles – Goodwill and Other states that “an intangible asset with a finite useful

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