December
Newsletter
The Hidden Risk in Relying on Property Assessment Values for Estate Filings
The quiet error unseen until it’s too late. Many fiduciaries choose to rely on the county’s assessed value of real estate assets instead of ordering a qualified appraisal, this approach can be risky and misleading, since assessed values are created for tax uniformity, not market accuracy.
ASA International Conference 2025 – Volatility Adjustments Recap
Volatility, a critical assumption in certain valuation analyses and often difficult to estimate accurately, was a key topic of discussion. This topic is already a recognized concept within valuation practice, but their session provided new empirical data and perspectives on its practical application.
SEC Division of Examinations Announces New Exam Priorities for 2026
The SEC Division of Examinations identified four examination Pillars for the new fiscal year: promote compliance, prevent fraud, inform policy, and monitor risk. At the same time, the Division is cognizant of the need to adapt to evolving market forces to ensure that its mission is met.
Community Corner
Find out more about Empire’s latest charitable contributions and internal celebrations. This month, we highlight meaningful volunteer efforts across our offices that showcase our ongoing commitment to service and community partnership.