September/October 2011

Valuing Claims: Is There a Methodology?

Cover Story

Valuing Claims: Is There a Methodology?

Valuation analysis can be thought of as a spectrum with assets having low risk and uncertainty such as cash and marketable securities, to asset classes that involve far greater risk and uncertainty. Your client, the surviving parent of one of the Pan Am passengers possesses a claim against a terrorist state, but dies before the payment of such claim. As part of your client?s estate tax return, how would a claim against a sovereign nation that was a sponsor of a terrorist bombing be valued?

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