Split-Dollar Receivable

Appraisal Economics has determined the fair market value of a split-dollar receivable in connection with a second-to-die joint life insurance policy.  The trustees of the policy entered into a split-dollar agreement with the beneficiary of their life insurance...

Employee Stock Purchase Plan (ESPP)

Appraisal Economics has determined the fair value of an employee stock purchase plan (ESPP), for financial reporting under ASC 718 for a publicly traded real estate investment trust (REIT). The purchase price under the Type B plan was established as a 15 percent...

83(b) APPRAISAL

Appraisal Economics has determined the fair market value of restricted blockchain tokens that are not yet publicly traded in connection with Section 83(b) of the Internal Revenue Code.  The blockchain technology underpins cryptocurrencies such as Bitcoin and Ether,...

HOSPITAL VALUATION

Appraisal Economics has determined the fair value of the property and equipment of a large hospital in California for financial reporting under ASC 805. We determined the fair value of the land by conducting a sales comparison analysis. All comparables were verified...