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It is vital to state every purpose you have for performing your own valuation or hiring a professional to do it for you There are many reasons why people hire professional appraisers: buying or selling a whole business or part of a business, establishing a buy-sell agreement, estate taxes, gift taxes, income taxes, financial statements, Employee Stock Ownership Plans (ESOPs), litigation, etc In turn, there are multiple reasons for several items in that list For instance, transactions that can lead to a valuation for income tax purposes include: a corporation spinning off a technology to its shareholders, transferring or selling assets to a related business entity, calculating Fair Market Value for the net unrealized built-in capital gains for a corporation electing S corporation status, and issuing incentive stock options More than once clients or their attorneys have informed me of one or two reasons why they needed a valuation and left out one valuation purpose The purpose of the valuation dictates the scenario(s) that we need to consider I can think of one instance where a last minute Oh by the way led to $20,000 of additional work much of which could have been avoided had we known that valuation purpose from the beginning Estate tax valuation, where there can be multiple trusts and entities, such as Family Limited Partnerships, is one area where it s particularly easy to be told to value the wrong asset and not be told to value the right one As the business owner engaging a professional appraiser, you will need to be careful to read the engagement letter and make sure you understand what your attorney has instructed the appraiser to value and what is not being valued and agree with that Recently, I did a valuation for a corporation where the original purpose of the valuation was for income tax purposes for.



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While it is important to understand how to prevent your site from being used as an amplifier, it is even more important to understand what to do should your site come under attack As mentioned in previous chapters, you should limit ingress ICMP and UDP traffic at your border routers to only necessary systems on your network and to only specific ICMP types Of course, this does not prevent the Smurf and Fraggle attacks from consuming your bandwidth It is advisable to work with your ISP to limit as much ICMP traffic as far upstream as possible To augment these countermeasures, some organizations have enabled the Committed Access Rate (CAR) functionality provided by Cisco IOS 11CC, 111CE, and 120 This allows ICMP traffic to be limited to some reasonable number like 256K or 512K Should your site come under attack, you should first contact the network operations center (NOC) of your ISP Keep in mind that it is very difficult to trace the attack to the perpetrator, but it is possible You or your ISP will have to work closely with the amplifying site, as they are the recipient of the spoofed packets Remember, if your site is under attack, the packets are legitimately coming from the amplifying site The amplifying site is receiving spoofed packets that appear to be coming from your network By systematically reviewing each router starting with the amplifying site and working upstream, it is possible to trace the attack back to the attacking network This is accomplished by determining the interface that the spoofed packet was received at and tracing backward To help automate this process, the security team at MCI developed a Perl script called dostracker that can log in to a Cisco router and begin to trace a spoofed attack back to its source Unfortunately, this program may be of limited value if you don t own or have access to all the routers involved We also recommend reviewing RFC 2267, Network Ingress Filtering: Defeating Denial of Service Attacks Which Employ IP Source Address Spoofing, by Paul Ferguson of Cisco Systems and Daniel Senie of Blazenet, Inc.





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