This study is the most comprehensive assessment to date of the value of the natural world to global economic development.

FORBES: Conservation International: Stemming the Tide of Environmental Crises, Part Five

Facts that a hypothetical willing buyer and willing seller could reasonably have expected to know at the time may be considered to determine date of death value.

FORBES: New Jersey Tax Court Cuts A Break To Madoff Victim

Although the number of Units gifted is fixed on the date of the gift, that number is based on the fair market value of the gifted Units, which cannot be known on the date of the gift but must be determined after such date based on all relevant information as of that date.

FORBES: IRS Position On Wandry Decision Makes 2012 Gifting More Difficult