Business valuation is defined as "the act or process of determining the value of a business enterprise or ownership interest therein." The type of business valuation required on an assignment is contingent on the purpose of the engagement.
- Valuation Analyses
- Comprehensive Valuation Reports
- Valuation Report Reviews
- Expert Testimony
- Fairness and Solvency Opinions
- Bankruptcy Reorganization
These can include but are not limited to:
- Gift and Estate Taxes
- Mergers and acquisitions
- Going private transactions
- Transactions in company stock
- Employee stock ownership plans (ESOPs)
- Corporate and partnership dissolutions
- Dissenting stockholder or shareholder oppression actions
- Damage actions
- Dissent and oppression actions
- Marital dissolutions
- Partnership or corporate dissolution
- Bankruptcy reorganization
- Buy-sell agreement pricing
Estimations of Damage
Most damage claims are calculated by administering one or both of the following methods:
- Before and after
- Yardstick ("comparable") Sales projection ("but for")
We will review your report or the opposing side's report to verify that it meets all USPAP Reporting Standards, IRS business valuation guidelines (if it's a valuation for tax purposes), as well as any applicable association standards. We will also check these reports for strengths and weaknesses, accuracy, relevance and quality.
Guideline Company searches, economic analysis, and much more.
Deposition testimony or courtroom testimony if this becomes necessary following a business valuation engagement.
A fairness opinion is generally required when a publicly traded corporation is involved in a merger, acquisition, or other type of transaction where the board of directors wants to have an independent appraiser give its blessing to the transaction.