The IRS created Revenue Ruling 59-60 to outline the methods and factors to consider when valuing closely held businesses for federal gift and estate tax purposes. Today, it’s often referenced in valuations prepared for other […]
When a marital estate includes a closely held business, the value of goodwill often becomes a contentious issue. Goodwill is an intangible asset that can have […]
Business disputes often involve more than determining who was at fault — they also require measuring the financial harm caused by a particular action or event, […]
Filing for bankruptcy doesn’t necessarily mean you close shop. Many distressed businesses decide to reorganize instead. This option provides a path for continued operations. Here’s how a business valuation professional can provide insight during this […]
Differences in owners’ voting rights can impact the value of a business interest — but not always. A business valuation professional must thoughtfully evaluate ownership rights […]
Financial statements provide the data to support prices in mergers and acquisitions (M&As). But are those reported results reliable and sustainable? After all, the value of a business is based on expected future earnings, not […]
Business valuation professionals routinely rely on public stock market data when valuing private businesses. However, experts also recognize the key differences between public and private companies and adjust their analyses to generate reliable and defensible […]
Most business valuations focus on the company’s value as a going concern, but some situations call for a different premise of value. When a business is […]
Business owners often turn to valuation professionals for help during the merger and acquisition (M&A) process. However, their expertise extends beyond establishing reasonable price expectations, structuring transactions and evaluating deal terms. Valuators can continue to […]
Owners’ compensation can be a subjective — potentially contentious — issue when valuing a closely held business. Here’s an overview of how business valuation professionals evaluate and adjust for owners’ compensation when assessing normalized earnings.
