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 […]

The survival of many companies depends on relationships between key customers or vendors (or both). When one of these relationships is disrupted, for […]

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 […]

When preparing a business valuation, quantitative data — from tax returns, financial statements, contracts and other sources — is important. But there’s more […]

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 […]

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 […]

Most people equate business bankruptcy with liquidating a company’s assets and using the proceeds to repay creditors. That’s a Chapter 7 filing under the U.S. Bankruptcy Code, […]

Do-it-yourself business valuations and the use of unqualified financial experts can increase the odds of making an error, misstatement or erroneous deviation from customary valuation practice. These […]

Divorce is never easy. But when the marital estate includes a private business interest, matters can become especially complicated. Here are some challenges that may be encountered […]

Business valuation professionals often use public stock market data to value private businesses — even though there are critical differences between closely held and publicly traded companies. […]