by Appraisal Economics | Aug 7, 2014 | Patents
A patent is the legal right to specific intellectual property. A patent is granted by a government to an inventor and excludes others from making, using, selling, or importing the invention for a limited time. Patents are granted in exchange for public disclosure of...
by Appraisal Economics | Jul 29, 2014 | Compliance, Taxes
Section 409A of the Internal Revenue Code (IRC§409A) refers to the treatment of compensation that is not taken in the current tax year, or deferred compensation. Guidance provided by the IRS through Final Regulations published in April 2007 in correspondence to the...
by Appraisal Economics | Jul 3, 2014 | Valuation
Valuing an estate is a tricky process. The IRS provides some guidance for individuals required to make a filing for a decedent who has died after December 31, 2012 in its instructions to Form 706 entitled United States Estate (and Generation-Skipping Transfer) Tax...
by Appraisal Economics | May 10, 2014 | Business Valuation, Power
One of the major issues facing power plants today relates to the shift toward natural gas. As an increasing amount of residential and commercial properties make a push towards green energy, many power plants are seeing shifts in their long-term outlooks. While the...
by Appraisal Economics | Apr 26, 2014 | Business Valuation, Intellectual Property
The Leahy-Smith America Invents Act (AIA) was signed into law in September of 2011, and has had quite the impact on intellectual property (IP) valuation and patent filing in the months since. According to a White House press release, the AIA represents “the most...
