Edward Hamilton Published in Accounting Today: Contingent Consideration

“Contingent consideration can raise thorny accounting, valuation, and legal issues, but it’s too useful to take off the table.”

The Evolution of the Distributor Method

Originally considered a unique approach to determining the fair value of customer-related assets, the method has become mainstream methodology and evolved into a foundational analytical tool.

Transfer Pricing Has Changed

Changes for related-party transactions, especially among subsidiaries of multinational corporations, make updated transfer pricing studies a necessity to justify the charges, often including royalty rates, for these transactions.

Contingent Consideration: Practical Pointers for Earnouts in Business Combinations

Contingent consideration can salvage a business combination when buyer and seller can’t agree on value, which is especially true in a frothy deal environment with high valuations and overpayment concerns.

Valuation Issues in Japan

Financial reporting in Japan is mostly based on Japanese Generally Accepted Accounting Principles (JGAAP) and International Financial Reporting Standards (IFRS).

What’s Ahead for Private Equity?

As seen in the Jan. 2019 issue of Mergers &  Acquisitions magazine, Jeff Miller discusses potential expected trends for PE firms in 2019.

Deal Lawyers Discusses Fairness Opinions with Chad Rucker

In the Jan-Feb 2019 issue of Deal Lawyers, Chad Rucker focuses on strategies for dealing with conflicts that may exist when a fairness opinion provider also receives an M&A success fee.

Podcast: Tax Reform’s Impact on Valuation

Nearly a year since the Tax Cuts and Jobs Act was signed, there are still a number of questions about how to apply the new law but some areas, such as valuation, are beginning to get some clarity.

Mergers & Acquisitions: Expert Panelists Discuss Best Practices

All participants in the current M&A frenzy are responsible for understanding deal issues; panelists agreed that valuation experts are an important resource.

Mellen Featured in Chartered Accountants, Australia-New Zealand News

A robust economic environment creates optimum valuation opportunities, but even a downturn creates demand for business valuers.