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  • Scott Nammacher Esq.

Author

Scott Nammacher Esq. 2 posts 0 comments

Scott A. Nammacher, ASA, CFA is a Senior Managing Director of Empire Valuation Consultants, where he has worked since 1992. He is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and a Chartered Financial Analyst® (CFA) Charterholder. Scott has extensive experience in financial consulting, business valuations, and acquisitions/divestitures. He has valued a wide variety of publicly and privately held companies for acquisitions, share repurchases, estate and gift tax reporting, recapitalizations, and general corporate planning purposes. Scott has also been involved in the valuation of several hundred hedge and P/E fund interests, including carried interests and related derivatives, and has valued entertainment and artistic-related assets and interests, from copyrights of most types and profit participation interests, to music libraries and other royalty-related assets. Additionally, Scott has testified as an expert witness in several courts and has acted as a litigation valuation consultant.

Hot Topics

GRAT and Valuation Planning After CCA 202152018: What Practitioners Need to Know

Scott Nammacher Esq. Jan 27, 2022
Chief Counsel Advice 202152018 (“the CCA”), released on December 30, 2021, has a critical impact on grantor retained annuity trusts (GRATs). The CCA addresses a common valuation challenge: what consideration should be given to a potential…
Legal Knowledgebase

Bill Would Have Far Reaching Effect on Gift and Estate Tax Valuation

Scott Nammacher Esq. May 15, 2009
Representative Earl Pomeroy (D. North Dakota) has introduced a bill, HR 436, that would have significant impact on the value of interests in real estate, investment holding and possibly operating entities, for estate and gift tax purposes.
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Profile
  • [ils-saas-sso-login-default]
  • Home
  • Solutions
    • Wealth Transfer Planning
    • Elder Law Planning
    • Essential Estate Planning
    • Retirement Benefits Planning
    • Firearms Trust Planning
    • Law School Program
    • Educational Resources
    • Testimonials
  • CTA Resources
  • Academy
    • Estate Planning – Tax
    • Estate Planning – Basics
    • Faculty
    • CLE Approved
    • Tuition
    • FAQs
    • Attorney Reviews
    • Contact Us
  • Blog
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    • Hot Topics
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