Business valuation, merger & acquisition consulting, and litigation support,
primarily for US-based firms. Engagements may be project-based or arranged through secondment of
trained analysts. Typical turnaround varies with the type, size, and nature of the work,
often from a few days to a few weeks.
Closely held interests, discounts, and gift / estate planning support under IRS fair
market value standards.
Valuations of interests in closely held businesses or other securities, discount
studies for partnerships or other estate planning vehicles, and consulting for
gifting securities, charitable donations, buy/sell agreements, or estate planning.
Qualified appraisals render fair market value opinions intended to meet IRS
standards, including Revenue Ruling 59-60. The team has delivered hundreds of
USPAP-compliant estate & gift tax reports.
Bankruptcy support and commercial / shareholder dispute valuation analysis.
Marital Dissolution Valuation and Business Interests
When a business is part of the marital estate, determining its value often becomes a
key point of focus. Valuation of privately held businesses, professional practices,
and other enterprise interests is central to many divorce and marital dissolution
matters. Our valuation experts perform business, asset, and intellectual property
valuations to determine fair value and equitable property division.
Our evaluations address the distinction between community and separate property,
normalization of earnings, and identification of personal versus enterprise
goodwill, along with application of appropriate valuation methodologies and
discounts. Stock options, restricted stock units, retirement interests, and other
complex financial instruments are also valued and/or allocated as part of the
marital estate.
Bankruptcy strategy & support
Support including business valuation, liquidation analysis, cash flow and capital
structure assessments, preference litigation, and fraudulent conveyance analysis.
General litigation support
Commercial and shareholder disputes: breach of contract, partnership
disagreements, minority shareholder oppression, post-M&A disputes, and related
matters, with unbiased valuation opinions for clarity in contested settings.
Independent FMV for private-company equity, options, and related reporting.
Independent third-party valuations for IRC 409A and ASC 718 (previously FAS 123R)
compliance. Analysis covers business and financial plans, history, projections, and
comparable companies and transactions.
The professional team has performed 300+ engagements to value securities and options
for tax, financial reporting, litigation, and other purposes.
Independent business valuations for SBA lending requirements and 7(a) procedure.
Many clients require certified independent business valuations by an SBA-qualified
appraiser. Valuations must conform with standard SBA 7(a) operating procedure when
guaranteeing and underwriting a loan.
Experience spans commercial litigation, mid-market transaction advisory, and small
business succession planning, applied to timely SBA valuation reports.
Purchase price allocation under ASC 805 / ASC 350: intangibles, goodwill, and
contingencies.
Purchase price allocation valuations for compliance with ASC 805 and ASC 350
accounting rules, estimating fair value of intangible assets, goodwill, liabilities,
and contingencies.
Business combinations / asset purchases
FASB ASC 805 requires identification of fair values of assets acquired and
liabilities assumed as of the acquisition date, often including allocation of
purchase consideration to identifiable tangible and intangible assets and to
goodwill.
Goodwill & other intangible assets
ASC 350 requires a process to measure goodwill impairment, comparing fair value of
invested capital of a reporting unit with carrying value, then determining
impairment when required.
Independent guidance for fiduciaries in mergers, acquisitions, and related transactions.
A fairness opinion applies valuation to all or part of a company and provides guidance
to fiduciaries involved in a merger, acquisition, takeover, conflict transaction, or
recapitalization, using industry-standard methodologies to arrive at a reasonable
market value for transaction discussions.
We work with executive teams and boards so business combinations receive fair
consideration for their equity.
Operating cash-flow analysis to clarify earnings quality ahead of acquisition or
restructuring.
Quality of earnings is obtained through analysis of actual operating cash flow,
often revealing sales and profit margins that differ from internal statements or tax
returns.
Work typically begins with management and accounting interviews to understand day-to-day
financial logistics, then builds a clearer representation of operating sales and
related expenses for acquisition or restructuring decisions.
Ready to discuss fit, process, timing, or a sample report?
