Valuation Resources

Bibliographies by Subject

Valuing Buy-Sell Agreements (updated 5/23/05)

JT Research LLC

Adams, Roy M. and David A. Herpe and James R. Carey. "Buy-Sell Agreements After Chapter 14." Trusts and Estates , May 1993, pp.22-32.

"Cover all the Bases: A Buy-Sell Agreement Checklist Can Help." Viewpoint on Value, July/August 2001. (pdf)

Drake, Dwight J. and Kent Whitely and Timothy J. McDevitt. "The Ten Most Common Mistakes of Buy-Sell Agreements." Journal of Financial Planning, July 1992, pp.104-112.

Gerchak, Yigal and J. David Fuller. "Optimal Value Declaration in Buy-Sell Situations." Management Science, January 1992, pp. 48-56.

Hall, Lance S. "Lack of Outside Appraisal Dooms Buy-Sell Formula Value Fix for Estate Tax Purposes." Valuation Strategies. Mar/Apr 2005. pg. 37+.

Hawkins, George B. "Do Professional Practice Buy-Sell Agreements Represent Fair Market Value?" Business Valuation Review. Vol. 22, No. 1, March, 2003. (pdf)

Hawkins, George B. "Do Professional Practice Buy-Sell Agreements Represent Fair Market Value? Part II - The Courts." Fair Value. Vol. 12, No. 2, Summer, 2003. (pdf)

Howitt, Idelle A. "Estate of Blount." Valuation Strategies. March/April 2005, pg. 40+

Johnson, Linda M. and Brian R. Greenstein. "Using Buy-Sell Agreements to Establish the Value of a Closely Held Business." The Journal of Taxation, December 1994.

Madden, Robert E and Lisa H R Hayes and Frank S Baldino. "Formula Price of Family Buy-Sell Agreement Did Not Control for Estate Tax Valuation." Estate Planning. pg. 37+.

Mezzullo, Louis A. "New valuation rules affect buy/sell agreements" Life Association News, June 1996, pp. 94-96.

Palaszynski, Lawrence. "Buy/Sell Agreements and Their Impact on Valuation." The CPA Journal, July 1997, pp. 5960.

Reilly, Robert F. and Robert P. Schweihs. "How the Buy/Sell Agreement Smoothes a Shift in Control." Mergers and Acquisitions, July/August 1991, pp. 52-57.

Schiller, Keith. "Buy-Sell and Other Restrictive Agreements: Weaving the Fine Line Between Business Objectives and Estate Tax and the Importance of Consistency." Tax Management Estates Gifts & Trusts Journal. September 10, 1998, pp. 215-231+.

"Stock Valuation for a Buy-Sell Agreement Must Resist Scrutiny." Small Business Taxation, July/August 19990, pp. 363-67.

Tack, Bret. "Establishing the Purchase Price for Buy-Sell Agreements." Houlihan Valuation Advisors Valuation Report. (pdf)

Underwood, J. Gary. "Providing Value Outside the Buy-Sell Agreement." National Underwriter. January 4, 1999.

Valuation Concerns in the Appraisal of Covenants Not to Compete." The Appraisal Journal, January 1991.

Valuation and Amortization of Noncompete Convenants." The Appraisal Journal, April 1990.

To obtain copies of the articles in this bibliography:

Check the holdings of your local libraries. If the journals are not available, ask the librarian to obtain copies via interlibrary loan.
JT Research LLC also can supply copies of some of the articles for the cost of shipping, handling, and copyright fees.

JT Research LLC is registered with the Copyright Clearance Center.

Web site by Rareheron Web Design Portland, Oregon