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That is the $64,000 question. To garner potential appraisal candidates, most business people ask their trusted advisors for names. But is that the most efficient approach? We suggest that this process ...
Continue reading "HOW TO HIRE AN APPRAISER" »


The business valuation provided to satisfy the IRC 409A provisions is viewed by many recipients as a fungible product. That is to say that too many valuators treat the bidding process as a commodity. ...
Continue reading "409A VALUATIONS" »


Always. However, the referring public does not always concur. During the Great Recession (2008-2017), we were referred into numerous prospective valuations opportunities, along with a cadre of lower ...


The environment for litigation valuations has increased in parallel with the improved economy. That makes sense, as plaintiffs have more to spend on lawyers and the potential payoffs are magnified. We ...
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TAX ACT 2017 - More Cost Segregation Benefits

The Tax Act of 2017 (affecting 2018 and years beyond) provides even more significant benefits to the already positive attributes of cost segregation. A properly prepared engineering analysis of ...
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Trademark Valuation

A trademark is "a word, phrase, symbol and/or design that identifies and distinguishes the source of the goods of one party from those of another." [1] While the above definition is fairly ...
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New Tax Act

The New Tax Act will definitely impact the use of valuation services. We strongly suggest each person and company coordinate with their tax advisors, since the law is subject to varying ...
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Fairness Opinion

In prior years, fairness opinions were primarily applicable for publicly held companies. Today, private transactions involving disparate and potentially conflicted parties are often accompanied by ...
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Litigation: Critical Need for Financial Advisor

Litigation matters are almost always settled on economic analyses/positions. Too often, they fester and proceed based on emotional, usually irrational, behavior on the part of one or both litigants. ...
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Brand / Trade Name Value

Can a brand or trade name have value apart from the business? Yes. However, the ongoing business, if profitable, will enhance the brand value and be enhanced by the brand. For the profitable business, ...
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Derivative Valuation

In financial terms, the derivative contract derives its value from the performance of an underlying property. This property – asset, index, or interest rate – is called the ...
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RIGHT OF PUBLICITY (Name and Likeness)

The intellectual property called Right of Publicity (RP), is also known as "Name and Likeness" "Persona," and "Personality Rights." Any and all of these terms encompass ...
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Purchase Price Allocation (PPA) is triggered by an acquisition. The purchase price is allocated to the assets and liabilities included in the transaction. Buyers and sellers often have different ...


With due attribution to an old song (Doggie in the Window), for most companies there is no IP value in the window, or on the Balance Sheet. The reason is simple: costs to develop and protect the IP ...
Continue reading "HOW MUCH IS THAT IP IN THE WINDOW?" »

Profits Interests

Special equity compensation known as profits interests (PI) are only issued by Limited Liability Companies (LLCs). They provide for a share of profit in the company after a specific point in time. ...
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ESOP Valuation Nuances

What makes ESOP valuations unique from other business valuations? The discussion below highlights some of these nuances. ESOP Advantages Employee Stock Ownership Plan is a qualified retirement plan ...
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Solvency Opinion

A solvency opinion (valuation analysis) is required by sellers and new creditors to a leveraged transaction involving a company recapitalization. Due to concerns about fraudulent conveyance, parties ...
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The Mentor Group has performed numerous and significant valuations of carried interests in alternative asset management firms, namely hedge funds (HF) and private equity groups (PEG). These fund ...
Continue reading "CARRIED INTERESTS" »


With the recent Trump election, the yearend craziness related to estate gifting valuations has largely ceased. No one knows how the income and estate tax laws will change in Congress, but our clients ...
Continue reading "DEMISE OF PROPOSED IRS REG 2704" »

Right of Publicity (Name and Likeness)

The intellectual property called Right of Publicity (RP), is also known as "Name and Likeness" "Persona," and "Personality Rights." Any and all of these terms encompass ...
Continue reading "Right of Publicity (Name and Likeness)" »

Latest IRS Tactic - Minority Premium Model

In the last two years, we have confronted the IRS on their application of a Minority Premium Model (MPM). It is being used to minimize discounts for tenant-in-common interests in excess of 50% of an ...
Continue reading "Latest IRS Tactic - Minority Premium Model" »

Assessing IP Damages - Current Litigation Environment

Based upon a Federal Circuit Court of Appeals ruling, damage experts can no longer rely on a "25% rule of thumb" to support a reasonable royalty rate. This 25% rule had been accepted by ...
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IP Value on Financial Statements

If a company did not acquire its IP, and only developed it internally, the Balance Sheet will not reflect any IP amount. While some discussion has surfaced within the Financial Accounting Standards ...
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Startup "Valuation"

How do you establish a valuation for a new or startup company? The more common approaches follow. The owner(s) sets the value based upon his prior experience with similar companies. The initial ...
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Why Pay for a Supportable 409A Valuation?

What is 409A and why this Internal Revenue Code Section require a valuation? 409A does not actually state that an independent valuation of a common share of the company is necessary. However, it does ...
Continue reading "Why Pay for a Supportable 409A Valuation?" »
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