by Sara Maddox | Jul 17, 2026 | Business Valuation, Tax Watch
It is easy to assume that business value is driven primarily by financial results and mathematical analysis. However, the most persuasive and defensible valuations are grounded in a coherent narrative, supported by the numbers. The Tax Court’s decision in Cecil v....
by Sara Maddox | Jul 17, 2026 | Business Valuation, Tax Watch
For estate tax purposes, value is determined as of a specific moment in time on the decedent’s date of death (or an alternate valuation date, if elected). As laid out in Bright, “…estate tax is an excise tax on the transfer of property at death, and that the property...
by DMJPS PLLC | Oct 6, 2025 | Business Consulting, Business Valuation, Cost Segregation, Economic Reports, Hospitality & Restaurants, Manufacturing & Distribution, Mergers & Acquisitions, NonProfit, Professional Services, Real Estate & Construction
Highlights: DMJPS is pleased to provide the second quarter 2025 economic update across North Carolina’s fifteen metro areas. Despite signs of moderating growth in some indicators, the state’s economy continues to show steady expansion, marked by broad-based job gains,...
by DMJPS PLLC | Jun 23, 2025 | Business Consulting, Business Valuation, Cost Segregation, Economic Reports, Hospitality & Restaurants, Manufacturing & Distribution, Mergers & Acquisitions, NonProfit, Professional Services, Real Estate & Construction
Highlights: DMJPS is pleased to provide the first quarter 2025 economic update across North Carolina’s fifteen metro areas. The state’s economic indicators indicate continued job growth and consumer spending. Employment gains were recorded across most major...
by Sara Maddox | May 30, 2025 | Business Consulting, Business Valuation, Manufacturing & Distribution, Mergers & Acquisitions, Real Estate & Construction, Tax Consulting, Tax Watch
Key Takeaways Public market trends shape private valuations — not directly, but by influencing perceived risk, buyer behavior, and discount rates. Economic uncertainty drives caution — investors, lenders, and buyers become more conservative, limiting capital and...
by DMJPS PLLC | Mar 24, 2025 | Business Consulting, Business Valuation, Cost Segregation, Economic Reports, Hospitality & Restaurants, Manufacturing & Distribution, Mergers & Acquisitions, NonProfit, Professional Services, Real Estate & Construction
Highlights: DMJPS is pleased to provide the 2024 fourth-quarter economic update across North Carolina’s fifteen metro areas. Overall, the state’s economic indicators point to continued growth in payroll employment and average wages, sustained low unemployment, and...
