• Current owners of a business need an independent opinion of value to comply with the provisions in their shareholder agreement.
  • One or more owners are in the process of developing an exit plan and needs to understand the range of values of the company.
  • An owner may begifting shares to his or her heirs, or is sellingall or a portion of their ownership position.
  • A business owner has passed away and a valuationmay berequired to settle the estateaccording to IRS regulations.
  • A business owner wants to enhance the business value – valuing the business creates a baseline.
  • The ownership interest is many times the largest asset in the owner’s portfolio of assets – the value is essential to a good financial plan.
  • Management is considering selling the company or acquiring another company; objective opinions and perspectives on value can play an important role in order to helpset and negotiate a price.
  • A company with stock-based compensation needing to comply with IRC 409A and ASC 718.
  • A company (public or private) has acquired another company and needs to allocate the purchase price to all the tangible and intangible assets for financial reporting purposes in accordance with ASC 805.
  • A company has goodwill on its balance sheet and needs to test it for impairment in accordance with Generally Accepted Accounting Principles (GAAP).
  • Owners are looking to part ways and need to determine a buyout price, or can not agree on an exit price and need an independent analysis. To determine the value of the business.
  • An owner or his/her spouse is getting divorced and needs to have the business valued to settle the marital estate.
  • A business is recapitalizing or reorganizing.
  • Owners are putting together a buy-sell agreement or purchasing life insurance.
  • A company has an employee stock ownership plan (ESOP) or incentive stock options