News and Research

Proposed IRS Regulations

could drastically change estate planning:
On August 2, 2016, the Internal Revenue Service released the anticipated proposed regulations (REG-163113-02) that would, if enacted, result in a massive disruption in gift, estate and generation-skipping tax planning. In short, the proposed regulations would prevent taxpayers from applying most minority interest discounts and lack of marketability discounts (valuation discounts) to the intra-family gifts of family-controlled private entities.

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Q2-2016 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q2-2016 Cortland Quarterly   The information contained in

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Q1-2016 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q1-2016 Cortland Quarterly   The information contained in

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Q4-2015 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q4-2015 Cortland Quarterly   The information contained in

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Q3-2015 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q3-2015 Cortland Quarterly   The information contained in

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Q2-2015 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q2-2015 Cortland Quarterly   The information contained in

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Q1-2015 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q1-2015 Cortland Quarterly   The information contained in

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Q4-2014 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q4-2014 Cortland Quarterly   The information contained in

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Q3-2014 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q3-2014 Cortland Quarterly   The information contained in

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Q2-2014 Cortland Quarterly

The Cortland Quarterly is a quarterly valuation review comprising 35 industries. It presents key financial and valuation measures over the trailing six quarters, providing the reader insight to today’s performance and trending performance over time. Download The Cortland Quarterly Q2-2014 Cortland Quarterly   The information contained in

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