101 Guides
Foundational Explanations for Business Owners, Fund Managers, and Professional Advisors
The Carrying Value Question: An Introduction to Intangible Asset Impairment Testing
August 6, 2026
When the Balance Sheet Becomes the Story A portfolio company loses its largest...
Personal Goodwill in Business Transactions: Not Just a Valuation Question — A Planning Imperative
May 28, 2026
Consider a professional services firm where three client relationships — each cultivated personally...
Valuing Carried Interest for Trust and Estate Planning: A Strategic Overview
April 14, 2026
Few assets present as many valuation challenges in the context of estate and...
Understanding Business Valuations for Trust and Estate Purposes
March 19, 2026
Closely held business interests frequently represent the most significant and complex asset within a high-net-worth estate....
Strategic Considerations for Solvency Opinions: in Leveraged Transactions
March 9, 2026
Introduction In leveraged transactions and dividend recapitalizations, the focus is often on valuation,...
Latest 101 Guides
The Carrying Value Question: An Introduction to Intangible Asset Impairment Testing
August 6, 2026
Personal Goodwill in Business Transactions: Not Just a Valuation Question — A Planning Imperative
May 28, 2026
Portfolio Valuation Under ASC 820: A Practical Framework for Fund Managers
April 23, 2026
Valuing Carried Interest for Trust and Estate Planning: A Strategic Overview
April 14, 2026
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