SIMPLOT REVISITED
PARTNERSHIP ADJUSTMENTS FOR LACK OF CONTROL AND MARKETABILITY
LIMITED LIABILITY COMPANIES
FAMILY LIMITED PARTNERSHIPS
HOOVER OVERTURNED
UNREALIZED CAPITAL GAINS -- Davis & Eisenberg
VALUATION OF RESTRICTED STOCK AT DEATH
DETAILED VALUATION REPORTS REQUIRED
IMPACT OF BUY-SELL AGREEMENTS
Last revised: January 24, 2004