Rebuttal Reports May Bridge the Gap Between Conflicting Business Valuation Conclusions
It’s common for business valuation professionals to disagree about the valuation of a private interest — even when both are objective and apply […]
Liquidation vs Going-Concern Value: What’s Right for a Distressed Business?
U.S. commercial bankruptcies surged in 2023, as businesses across many industries struggle with rising costs, a tight labor market, lackluster demand, economic uncertainty […]
Levels of Value: Why it Matters in a Business Valuation
A business may have more than one value, depending on the purpose of the business valuation and the characteristics of the ownership interest. […]
Beware of Fixed-Value Provisions and Other Business Valuation Faux Pas in Buy-Sell Agreements
Buy-sell agreements are a critical tool for closely held businesses and professional practices. The valuation provisions of these agreements play a significant role […]
How Business Valuation Pros Use Transaction Databases
Transaction databases contain the details of thousands of real-life public and private stock sales. They’re used by business valuators when they apply the […]
Assessing Lost Business Value as a Source of Economic Damages
The survival of many companies depends on relationships between key customers or vendors (or both). When one of these relationships is disrupted, for […]
ESOP Valuations Under Increased IRS Scrutiny
An employee stock ownership plan (ESOP) can facilitate the transfer of a business to the owner’s children or employees over a period of years in a tax-advantaged […]
Management Interviews are a Critical Part of the Business Valuation Process
When preparing a business valuation, quantitative data — from tax returns, financial statements, contracts and other sources — is important. But there’s more […]
How Business Valuation Professionals Estimate Reasonable Compensation
Reasonable compensation is an issue that comes into play in divorce, shareholder disputes and tax cases. It’s also a common financial statement adjustment that valuators make when […]
Valuing Intangible Assets
Intangible assets — such as patents, copyrights, trademarks and customer lists — can have substantial value. But, unless they’re purchased from a third-party, you might not know […]
