Due to the One Big Beautiful Bill (OBBB), beginning January 1, 2026, the lifetime exemption amounts for gift and estate taxes increase to $15 million per person. For married couples, that effectively means $30 million can be...
Category: Business Valuation
I have been asked to speak at the 2025 AICPA Annual Business Valuation and Forensic Accounting Conference about preparing business valuation rebuttal reports. The audience will undoubtedly be primarily comprised of fellow...
Information presented on a company’s financial statements may not always be meaningful from a valuation perspective – even if it follows Generally Accepted Accounting Principles (GAAP). Whether financial information is...
In divorce proceedings involving a privately owned business, three recurring questions often drive the financial strategy: What is the business actually worth? How does business value intersect with spousal support? Is the...
When Bloodlines Blur the Bottom Line: Challenges in Valuing Family-Owned Businesses
Category
Business Valuation
What happens when legacy, loyalty, and litigation collide? For attorneys representing family-owned businesses, the valuation process often uncovers more than just numbers. From off-the-books perks to underpaid relatives,...
There were many stark differences between the two presidential candidates. Setting aside their personal demeanors, the Republicans and Democrats shared very little common ground concerning their vision for the Country. These...
Valuing a Business: The Market Approach and the Tale of the $6.5 Million Banana
Category
Business Valuation
In the world of business valuation, the market approach is akin to a treasure hunt, where comparable transactions are the clues leading us to the treasure trove of a company’s worth. However, just as in any good treasure...
Make no mistake about it: Analyzing and understanding the subject company’s financial statements is paramount when opining on value. However, when you start “peeling the onion,” other factors play an important role. ...
Discussing hidden cash and unreported income is always a popular topic for both commercial litigators and family law attorneys. Currently, we are working on several engagements that have developed into full-fledged forensic...
When valuing a closely held, private company, it is important to recognize that the process may be more complex than valuing a publicly traded one. While valuation experts apply discounts at both the entity and shareholder...