Key highlights, discussions, and resources from our experience at the 2024 Heckerling Institute event, from a valuation professional’s perspective.
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.
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 is a Senior Advisor, specializing in financial studies and in the analysis of intellectual properties and other intangible assets. Qualified in both real…
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,…
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.…
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.
Q&A: How is the Tax Cuts and Jobs Act impacting company value and valuation approaches?
What did the 2017 Tax Act change that would impact estate planning?
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,…
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…
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 specializes in financial valuation and consulting assignments. His experience includes valuations for purchase price allocation, estate tax planning, limited partnership interests, financing purposes,…
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…
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…
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…
In receiving value only if a threshold is met, carried interests have an asymmetric payoff similar to a stock option.
Before considering a deal, it’s helpful to have a clear understanding of the three common methodologies used to value private businesses.