NACVA Certified Valuation Analyst Set 5

In general, the use of life insurance can fulfill all of the following basic needs EXCEPT:
 

Estate taxes become a problem only to the extent that:

If the funding of the forgoing requirements has been provided for through life insurance taken out in prior years that insurance should be reviewed as to both amount and type. The necessary amounts of insurance can change for several reasons. All of the following are those reasons EXCEPT:

(1) Partly because of its fairly wide dissemination (2) Partly because of its apparent simplistic nature, _______________ valuation method is widely adopted in one form or another for other valuation purposes, such as material dissolution.

Automatic reliance on industry rates such as the return on total assets, tangible net worth or equity. This is the procedure which should NOT be used in the estimation of the:

____________ indicates that the collective going-on concern value of the total subject entity is less than the sum of the individual values of the entity's total tangible assets.

It is the collective revaluation of all of the company's assets and liabilities. This analysis is usually conducted through the application of the capitalized excess earning method. This is a general method in:

The determination of which asset-based method to use in a given valuation engagement should be a function of all of the following EXCEPT:

When using the elements of both the asset accumulation method and the capitalized earnings method in the same valuation, the analyst should pay particular attention to the selection of:

Which of the following is NOT out of standard categories of assets for the purposes of applying the asset accumulation method?