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Morrison & Company congratulates Margaret
M. Foti on her appointment as a judge of the Superior Court.
She is currently assigned to the family part in Hudson County.
Margaret has been vice president and general counsel of Morrison
& Company since 2000.
William J. Morrison, Shannon P. Pratt and Jay
E. Fishman have recently published Standards
of Value: Theory and Applications. This book provides
guidance on how to interpret and apply certain standards when
determining the value of a business. Areas addressed include
- Valuations
for estate and gift tax, shareholder dissent and oppression,
and divorce matters presented within their respective judicial
frameworks
- Case-by-case
reasoning behind appraisal related decisions
- State-by-state
analyses that provide a clearer idea of how a state's established
case law may give insight on the standard of value
- A
general overview of the concepts of value, cost, and price
- Fair
market value in estate and gift tax valuations
- Fair
value in dissenting and oppressed shareholder matters
- The
premises and standards of value used when valuing a business
in divorce
- Current
and proposed standards for the reporting of assets and liabilities
for corporations as established by the Financial Accounting
Standards Board (FASB) of the AICPA
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