Historical financial results are only relevant in a valuation to the extent that the business expects to achieve similar results in the coming years. […]

At the heart of every successful buy-sell agreement are well-reasoned business valuation provisions. By thinking through valuation matters and anticipating potential sticking points while […]

When valuing a business, recent market volatility may well translate into higher discounts for lack of marketability (DLOM) because investors generally will pay less […]

The 30-year anniversary of Daubert v. Merrell Dow Pharmaceuticals Inc. (509 U.S. 579) will be coming up in 2023. This decision officially made federal judges the “gatekeepers” […]

When valuing a business, it’s important to clearly identify the appropriate premise of value. There are two basic options: going concern value or liquidation […]

The market approach is an intuitive way to value a private business interest. It bases the subject company’s value on sales of other similar businesses or business […]

Imagine you’ve got your eye on a business that seems like an attractive investment or acquisition target. It boasts strong earnings, competitive growth estimates […]

Business valuation professionals who serve as expert witnesses in court face two daunting tasks: First, they must capture the attention of a judge or […]

Charitable contributions can be an effective way to lower taxes for the current tax year, but they don’t necessarily have to be made with cash. Charities also […]

Intangible assets — such as patents, copyrights and trademarks — are essential to the operations of many companies, but they’re rarely reported on the balance sheet. And […]