Estate, Gift and Income Tax Valuations:
Business Advisory provides valuations of asset holding companies and operating companies for estate taxation, gift transfers and income tax purposes. We are experts in the valuation of Family Limited Partnerships (FLPs), Limited Liability Companies (LLCs) and Charitable Gifts. We also perform estate tax valuations for Internal Revenue Service purposes.
Stock Option Valuations:
Business Advisory provides valuations for compliance with IRS Section 409A. The Internal Revenue Service can levy penalties if the option strike price is less than fair market value.
Business Advisory’s professionals are qualified expert witnesses having testified in Federal and State courts. Testimony experience includes financial and valuation issues in mergers and acquisitions, corporate & partnership dissolutions, fraudulent conveyance, marital dissolutions, non-compete covenants, dissenting shareholder actions and economic damages.
ESOP Valuations & Retirement Plans:
Business Advisory serves as the independent financial advisor to trustees of Employee Stock Ownership Plans (ESOPs) and to selling shareholders in ESOP transactions. We also perform on-going annual valuations of ESOP companies as required by the Department of Labor for filing Form 5500. We also provide valuations for retirement plans holding closely held or illiquid securities.
Purchases, Sales, Mergers & Acquisitions:
Business Advisory provides valuation and advisory services in mergers, acquisitions, purchases and sales. Valuations can be for the business enterprise or for fractional interests.
Business Advisory provides independent Fairness Opinions regarding whether the financial elements of a transaction are fair to existing shareholders. Fairness Opinions give shareholders the confidence needed to proceed with the terms of a transaction and reduce liability exposure to their Board of Directors.
- Stock Redemption Valuations
- Bank Financing Appraisals
- Buy/Sell Agreement Valuations
- Debt, Notes, Bond Appraisals
- Undivided Interest Valuations
- Preferred Stock Appraisal
- Electing Subchapter "S" Status
- Dissenting Shareholder Action/Squeeze-Outs
- Marital Dissolution Appraisals
- Partnership/Corporation Dissolution
- Economic Damages Analyses
- Restricted Stock and Thinly Traded Stock Appraisals