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USPAP: Uniform Standards of Professional Appraisal Practice - Federal regulations that set the standards and guidelines for appraisal practice in the United States

Internal Revenue Code: Federal tax regulations that must be considered when performing valuations for tax purposes, including gift tax, estate tax, and income tax matters

SEC Regulations: Securities and Exchange Commission regulations that govern valuations involving public companies or securities

AICPA SSVS: American Institute of Certified Public Accountants Statements on Standards for Valuation Services - Professional standards for CPAs performing business valuations

ASA Standards: American Society of Appraisers Business Valuation Standards - Professional guidelines for certified appraisers

NACVA Standards: National Association of Certified Valuators and Analysts Standards - Professional requirements for business valuation practitioners

State Licensing Requirements: Individual state-specific requirements for professional licensing and certification of valuation practitioners

State Business Valuation Laws: State-specific regulations governing business valuation practices and requirements

State Contract Laws: State-specific laws governing the formation and enforcement of contracts, including engagement letters

FIRREA: Financial Institutions Reform, Recovery, and Enforcement Act - Specific requirements for real estate valuations

DOL Requirements: Department of Labor requirements specifically governing Employee Stock Ownership Plan (ESOP) valuations

Liability Limitations: Legal provisions limiting the valuation professional's liability in the engagement

Confidentiality Requirements: Legal and professional requirements for maintaining client confidentiality and protecting sensitive information

Professional Indemnification: Legal provisions regarding professional liability and indemnification in valuation engagements

Data Protection Laws: Federal and state regulations governing the protection of personal and business data

Independence Requirements: Professional standards and regulations requiring valuator independence and objectivity

Conflict of Interest Provisions: Requirements for identifying, disclosing, and managing potential conflicts of interest in valuation engagements

Professional Conduct Standards: Ethical and professional behavior requirements for valuation professionals