"Active M&A Market Driving Up Valuation Multiples," Don Wenk, Valuation Perspectives, Winter 2006

"Amid Diverse BV Standards, a Professional's Credentials and Competence Are Critical," Lynton Kotzin, Valuation Perspectives, June 2008

"Blockage Discounts in the Valuation of Public Stock," Lynton Kotzin and Don Wenk, Valuation Perspectives, January/February 2005

"Buried Treasure: Business Valuation in Divorce," Lynton Kotzin, Valuation Perspectives, November 2003

"Business or Real Estate Value – or Both?" Lynton Kotzin, Valuation Perspectives, September 2003

"Discounting Undivided Interests in Real Property," Gary Ringel, Valuation Perspectives, Winter 2007

"Enhancing the Value of a Business," Lynton Kotzin, Valuation Perspectives, August 2003

"Expensing Employee Stock Options," Valuation Alert, July 2004

"Finally: Tax Court Considers "Good Facts" Challenge to an FLP/LLC," Lynton Kotzin, Valuation Perspectives, June 2008

"Fundamentals of Business Valuation and Their Application in Legal Disputes," seminar handout, Lynton Kotzin (co-presenter), March 2002

"Got Value?," Tim Kolstad, Valuation Perspectives, July/August 2005

"Post-Valuation Date Events: to Use or Not to Use?" Lynton Kotzin and Don Wenk, Valuation Perspectives, May/June 2005

"Recent Developments Reshape the Use of Qualified Valuation Professionals," Lynton Kotzin, Valuation Perspectives, March 2008

"Reconciling Conflicting Value Estimates," Lynton Kotzin, Valuation Perspectives, January/February 2004

"Recovery of Lost Profits: Reasonable Certainty," Lynton Kotzin, Valuation Perspectives (Litigation Support Issue), July 2006

"Section 409A a Lurking Beast for Private Companies," Lynton Kotzin and Don Wenk, Valuation Perspectives, Summer 2006 (updated January 2007)

"SFAS 141R and the Valuation of Identifiable Intangible Assets," Don Wenk and Brian Jones, Valuation Alert, December 2007

"Structuring the Deal," Don Wenk, Valuation Perspectives, Spring 2006

"Supply, Demand, Money Flows and Hysteria," guest commentary by Elliott D. Pollack, ValuAction, Winter 2006

"The Effect of Potential Built-In Gains Taxes on Valuation, Part 1: Recent Developments," Lynton Kotzin and Don Wenk, Valuation Perspectives, September/October 2004 

"The Effect of Potential Built-In Gains Taxes on Valuation, Part 2: Implications for Valuing Pass-Through Entities," Lynton Kotzin and Don Wenk, Valuation Perspectives, November/December 2004

"The Valuation Process," Lynton Kotzin, Valuation Perspectives, March/April 2005

"Top-Down Process: Understanding Business Valuation," Lynton Kotzin, AZCPA, Arizona Society of CPAs, July/August 2006

"'Unreliable and Irrelevant': a Phrase No Litigator Wants to Have Hung on His Expert Witness's Testimony)," Lynton Kotzin, Valuation Perspectives (Litigation Support Issue), October 2006

"Using an Optimal Capital Structure in Business Valuation, Part I," Lynton Kotzin and Don Wenk, Valuation Perspectives, May/June 2004

"Using an Optimal Capital Structure in Business Valuation, Part II," Lynton Kotzin and Don Wenk, Valuation Perspectives, July/August 2004

"Valuation Issues with Respect to Preferred Stock," Lynton Kotzin and Don Wenk, Valuation Perspectives, Fall 2006

"Valuing a Franchise Business," Lynton Kotzin, Valuation Perspectives, March/April 2004

"Valuing Intangible Assets," Lynton Kotzin, Valuation Perspectives, July 2003

"What Are Rules of Thumb Worth?" Lynton Kotzin, Valuation Perspectives, October 2003

"When 'Fair Value' Is Not the Standard of Value in Shareholder Disputes," Lynton Kotzin, Valuation Perspectives (Litigation Support Issue), May 2007 (Plus: "Some Hindsight Permitted in Fair Market Valuation of Pre-IPO Stock Options")

ValuAction Newsletter — Summer 2005

• Business or Real Estate Value – or Both?

• Lack of Evidence Prompts Court to Ignore Tax Impact on Partnership Value

• Court OKs Use of Post-Evaluation Date Information

• Base Your Real Estate Decisions on Good Judgment, Not Market Hype

ValuAction Newsletter — Spring 2005

• Buy-Sell Agreement's Terms Dismissed, Effect Discounted

• Speculative Sale Not Enough to Justify Tax-Affecting

• Is a Real Estate Downturn Lurking in Our Future?

ValuAction Newsletter — Winter 2005

• Should Subsequent Events Be Considered in the Present Value of a Business Entity?

• FLPs at Issue Under Testamentary Device Test

• Court Corrects Double Counting of Income

• Bad Call: Use of Same Dollars for Excess Earnings Method and Alimony Ruled Not Double Counting