By Matthew E. Rappaport, Falcon Rappaport & Berkman PLLC, New York, NY, and Caryn I. Friedman, Ernst & Young LLP, Washington, DC Section 1202 was enacted in 1993 as an incentive for taxpayers to start and invest in certain small businesses.1 Currently, the statute provides an exclusion from income for any gain from the
MARKET PULSE Q4 2019: SPONSORED BY IBBA AND M&A SOURCE Market Outlook Positive for 2020 Valuations for small and medium businesses held strong in 2019, remaining at or above market peaks. In the past year, median multiples never varied more than 0.2 points in any market sector, and Q4 2019 ended on par with
PresidentJames MayfieldClub ExecutivesTreasurer: Dick OlsenSecretary: Thomas LodicoPast President: James Mayfield2020 Convention Coordinator: Dick Olsen2020 Convention Coordinator: Laurie Yoshida Rotary International | Kauai Club Executives
James Mayfield Island Business and Commercial Brokerage Sponsor → Sonia Topenio, Bank of Hawaii By Jennifer Au Punahou graduate Jim Mayfield returned to Hawaii after college and worked as manager of Bank of Hawaii’s Lihue branch before becoming BOH’s business banking manager for Kauai. “Hawaii’s my home,” he says. “It was a very deliberate choice of mine
The Need to be Self-Reliant Kaua‘i Island Utility Cooperative got a bold start and never looked back Derrill Holly | October 1, 2019 Article shares Jim's involvement founding KIUC, full article here Hurricane Iniki hit Hawaii’s Kaua‘i Island in September 1992, and its 145-mph winds caused an estimated $3 billion in damage. The investor-owned
Small businesses make big splash John Steinhorst, reporter, can be reached at 245-0435 or jsteinhorst@thegardenisland.com LIHUE — Kauai’s small business owners are making a difference in the island’s economy. The U.S. Small Business Administration recently announced the 2018 SBA Small Business Awards to recognize two remarkable entrepreneurs from the Garden Isle. One of them
I am a 50 year resident of Hawaii, having spent 23 of them as the Business Banking Manager for Bank of Hawaii. I serve and have served in various leadership positions at a large number of non-profit and not-for-profit organizations. I also purchased my brokerage business from a business broker eleven+/- years ago so
Services Offered: RB-20312 Business brokerage: one of only two IBBA certified business brokers in Hawaii and possibly the only M & A Hawaii member. Commercial Real Estate brokerage: principal broker of the 14th largest commercial real estate brokerage company in Hawaii. Business valuation for businesses throughout Hawaii. Financial modeling/commercial loan package preparation services
International Business Brokers Association | Broker Profile Retired Hawaii Commercial Banker. 14 years as Business Intermediary and IBBA member. 50+ years as Hawaii resident. Providing Intermediary services on all major Hawaii islands. IBBA Profile
Services Offered: RB-20312 Business brokerage: one of only two IBBA certified business brokers in Hawaii and possibly the only M & A Hawaii member. Commercial Real Estate brokerage: principal broker of the 14th largest commercial real estate brokerage company in Hawaii. Business valuation for businesses throughout Hawaii. Financial modeling/commercial loan package preparation services
