Essential Estate Planning and Valuation Updates

Key highlights, discussions, and resources from our experience at the 2024 Heckerling Institute event, from a valuation professional’s perspective.

Can I Use My 409A Valuation Report for a Gift or Estate Tax Filing?

The short answer is that you can use a 409A valuation report for a gift/estate tax filing, and you may get away with it if you’re not audited. You shouldn’t.

Estate Planning Valuation Considerations for Privately Held Businesses Preparing for Sale

Business owners preparing for a sale but still needing to execute their estate plan may see beneficial opportunities in using a common estate planning tool.

Bryan Browning

Bryan Browning is a Senior Advisor, specializing in financial studies and in the analysis of intellectual properties and other intangible assets. Qualified in both real…

New World Order Valuations

Developing valuations in a COVID-affected economy means taking new, altered views of a company along with making industry analysis de rigueur.

Seth Eatman

Seth Eatman has been working in the valuation of commercial and industrial real estate since 2011. He specializes in valuations for financial reporting, tax reporting,…

Charles Costa

Mr. Costa specializes in valuations of businesses, pass-through entities, and intangible assets for financial reporting, tax purposes, Employee Stock Ownership Plans (ESOPs), and exit/succession planning.…

Personal Goodwill: Hunting & Bagging an Elusive, Tax-Advantaged Prey

Allocating a portion of proceeds from the sale of assets of a private company to the personal goodwill of a major shareholder can result in significant tax benefits to buyer and seller.

Charitable Gift Valuations Before Business Sale

During robust M&A cycles, donor-advised funds tend to become popular philanthropic vehicles.

The Impact of the 2017 Tax Act on Business Valuation

Q&A: How is the Tax Cuts and Jobs Act impacting company value and valuation approaches?

Valuation Q&A: Trusts and Estates

What did the 2017 Tax Act change that would impact estate planning?

Benjamin Lawrence

Mr. Lawrence specializes in financial valuation and valuation-related assignments. His experience includes valuations for purchase price allocation, estate tax planning, limited partnership interests, financing purposes,…

Larry Van Kirk

Mr. Van Kirk is a practice leader for closely-held company valuations (estate, FLP, Section 409A) and financial reporting related valuations (ASC 805, ASC 350/360, ASC…

Anthony Pumphrey

Mr. Pumphrey has over 15 years of experience in valuation engagements for public and private companies in support of business combinations (ASC 805), impairment testing…

Chad Myers

Chad Myers specializes in financial valuation and consulting assignments. His experience includes valuations for purchase price allocation, estate tax planning, limited partnership interests, financing purposes,…

Chris Mellen

Mr. Mellen has over 30 years of experience across a wide range of industries providing valuation services in support of tax planning and compliance, strategic…

Francis Mainville

Mr. Mainville specializes in the valuation of complex securities such as options, warrants, preferred and common stock in privately-held companies, management incentive plans (including those…

Glen Hartford

Mr. Hartford specializes in machinery and equipment valuations of major proportion and complexity throughout the United States and abroad. With more than 30 years in…

Exit & Succession Planning

Valuations are key to assisting business owners who are ready to transition their business

Agribusiness

A leading commercial agribusiness client in Argentina was interested in selling their company, which was focused on cultivating and producing olive oil, table olives and wines.

Can Your Business Have a Range of Value?

Did you realize that your business has multiple values at the same time?

ESOP: An Exit Opportunity for Professional Service Firms

VRC performs fairness opinions in connection with newly forming ESOPs and annual ESOP valuations.

Techniques for Valuing Carried Interest

In receiving value only if a threshold is met, carried interests have an asymmetric payoff similar to a stock option.

ESOP Fables: Reviewing The Myths and Facts About Employee Stock Ownership Plans

In reality, many businesses are a perfect fit for ESOPs.

Three Approaches to Valuing a Privately-Held Company

Before considering a deal, it’s helpful to have a clear understanding of the three common methodologies used to value private businesses.

What’s the Value of My Business or Asset? It Depends…

Many factors of a business must be considered when answering the question “what is the value of my closely held business.”