by Kevin Kettell | Sep 30, 2026 | Bankruptcy, Disputes
A solvency opinion is a formal, written analysis issued by an independent appraiser that assesses whether a company meets the legal and financial thresholds for solvency at a specific point in time, typically the date of a significant transaction or distribution. Far...
by Kevin Kettell | Aug 27, 2026 | Taxes, Valuation
The One Big Beautiful Bill Act (OBBBA) raised the federal estate, gift, and generation-skipping transfer (GST) tax exemption to $15 million per individual, effective January 1, 2026, eliminating the reduction scheduled by the Tax Cuts and Jobs Act (TCJA) for that same...
by Kevin Kettell | Aug 5, 2026 | Non-Profit, Valuation
When the IRS challenges a nonprofit donation valuation, the outcome rarely stops at a disallowed deduction. A challenged valuation can mean the loss of the deduction, accuracy-related penalties of 20 or 40 percent, interest on the underpayment, and exposure that...
by Kevin Kettell | Jul 8, 2026 | Asset Appraisal, Infrastructure, Valuation
The Growing Wave of Water System Privatization and What It Means for Communities The United States operates approximately 50,000 community water systems and nearly 17,000 publicly owned wastewater treatment facilities, the overwhelming majority of them under municipal...
by Kevin Kettell | Jun 1, 2026 | Business Valuation
In patent infringement cases, prevailing on liability is only half the battle. The damages award depends on the rigor and credibility of the underlying financial analysis, which receives the same level of scrutiny as the legal arguments themselves. An opinion that...
