Services

The need for a valuation can arise for a variety of reasons and in many different contexts. The following lists some of the common occasions for which we are called upon to perform a valuation:

Personal & Ownership Planning

• Estate Planning – wealth transfer planning, gift and estate tax reporting
• Internal Buy/Sell – shareholder buy-in/buy-out, shareholder agreements
• Succession Planning – ownership succession, management succession

Corporate Strategic Planning

• Corporate Transactions – independent pricing analysis for mergers, acquisitions, divestitures, joint ventures, stock offerings, capital infusions, etc.
• Transaction Opinions – fairness opinions, adequate consideration opinions
• Corporate Restructuring/Reorganization – recapitalizations, spin-offs, in-kind distributions, etc.
• Incentive Compensation Plans – phantom stock, stock appreciation rights, restricted stock awards, option grants, deferred compensation plans
• Performance Measurement – management performance evaluation, investment performance reporting

Compliance

• Tax Reporting – gift and estate, income, charitable contribution, subchapter S election, basis determination and step-up
• Stock-Based Compensation – IRC Section 409A, ASC Topics 505 and 718
• Financial Reporting – purchase price allocations (ASC Topic 805), impairment studies (ASC Topic 350), fair value measurements (ASC Topic 820)
• Employee Stock Ownership Plans – ESOP transactions, annual stock valuations
• Related Party Transactions

Dispute Advisory & Litigation Support

• Dissenting Shareholder Actions/Minority Shareholder Oppression
• Commercial Litigation – lost profits, economic damages
• Bankruptcy/Financial Restructuring
• Marital Dissolution