Business Valuation Articles
Accounting 101: Levels of Assurance
Posted by Benjamin Schuver on March 01, 2022
A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval.
Minority Partner Buyouts: To Discount or Not to Discount? Tennessee Appeals Court Rejects Unspecified Discount for Lack of Control
Posted by Douglas Sosnowski on February 01, 2022
When buying out a partner who owns a minority (noncontrolling) interest, questions regarding the application of valuation discounts for lack of control and marketability often arise.
Valuing Health Care Providers in the Age of COVID-19
Posted by Benjamin Schuver on January 18, 2022
Health care valuations have become particularly challenging during the pandemic. This article discusses some of the challenges facing health care and how valuation professionals have adjusted their analyses to cope with market disruptions and uncertainty about the future of this industry.
Valuation Matters in Liquidation
Posted by Johnathon Miles on January 04, 2022
Both financially distressed businesses and buyers considering acquiring a company in bankruptcy require the expertise of an experienced business valuation professional.
Valuation for Estate Planning Purposes (Opportunities and Challenges: Valuation in the Age of COVID-19)
Posted by Douglas Sosnowski on December 02, 2021
The COVID-19 pandemic has turned asset valuation on its head in some cases. Here’s what you need to know.
Court Rejects “Apples-to-Oranges” Valuation Analysis as Unreliable
Posted by Benjamin Schuver on November 16, 2021
The claim that a business valuation expert is making flawed comparisons can be devastating to the expert’s credibility and the client’s case.
Court Favors “Exceptionally Knowledgeable” Valuation Expert
Posted by Benjamin Schuver on September 21, 2021
In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business.
Bankruptcy Court Addresses Effects of COVID-19 on Value
Posted on May 11, 2021
The COVID-19 pandemic has caused many businesses to struggle financially, forcing some to even file for bankruptcy. A critical factor when valuing a debtor in bankruptcy is current economic conditions.
Not All Experts Are Created Equal
Posted by Benjamin Schuver on April 06, 2021
The COVID-19 pandemic and the possibility of unfavorable changes to the capital gains tax rates have led many business owners to contemplate selling their interests in 2021.
Subsequent Events: What was “Known or Knowable” on the Valuation Date?
Posted on March 09, 2021
The COVID-19 pandemic has affected the value of many privately-held businesses. When valuing a business in today’s uncertain conditions, experts must put themselves in the shoes of hypothetical investors and consider only relevant information that was known (or knowable) on the valuation date.