Tag: Valuation

Revenue Ruling 59-60 was created by the IRS to outline the methods and factors to consider when valuing a closely held business for federal gift and estate tax purposes. It’s

The value of goodwill becomes a contentious issue when a marital estate includes a closely held business. In this case, goodwill is an intangible asset that can have substantial value.

Business disputes require measuring the financial harm caused by a particular action or event, typically in the form of lost profits, not just determining who is at fault. Unfortunately, measuring

Closing up shop doesn’t always have to be the immediate response to filing for bankruptcy. Reorganizing is another potential avenue many distressed businesses take allowing for continued operations. A business

Sometimes, differences in owners’ voting rights when valuing a closely held business interest can have an impact in the process. To arrive at a reliable value conclusion, a business valuation

In mergers and acquisitions (M&As), financial statements help provide data to support prices. However, it’s important to make sure that those reported results are both reliable and sustainable. After all,

When valuing private businesses, valuation professionals routinely rely on public stock market data. They also adjust their analyses to generate reliable and defensible value conclusions based on key differences between

Most business valuations focus on a company’s value as a going concern, meaning it is expected to keep operating. But when a business is facing financial challenges, liquidation value, or

Valuation professionals are often a major source of assistance and insight for business owners during the merger and acquisition (M&A) process. They help to establish reasonable price expectations, structure transactions,

When valuing a closely held business, owners’ compensation can be a subjective and potentially contentious issue. Take a look at how business valuation professionals adjust for owners’ compensation when evaluating