Luke Gary

building, architecture, facade, skyscraper, exterior, windows, office building, residential building, urban, city

Valuing an Operating Business that Owns Real Estate

December 10, 2025

This issue has caused many a headache for lawyers, especially when the valuation is in a controversial setting. I recently […]

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debt, coins, euro, money, exchange, bank, cash, currency, payment, value, financial, sign, symbol, economy, pay, investment, credit, dollar, design, banking, finance, business, emty, accounting, account, invest, save, savings, loan, income, salary, budget, tax, earnings, management, fund, profit, deposit, brown, wealth, capital, poor, lower class, debt, debt, debt, debt, debt

The Valuation of Promissory Notes

May 29, 2025

26 CRF § 20.2031-4 states the following: “The fair market value of notes, secured or unsecured, is presumed to be

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