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INTERNATIONAL VALUATIONS

Periodically, we perform business and IP valuations in countries outside the U.S. In conjunction with this work, we have developed relations with professionals in various locales, which further ...
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VALUING LIFE INSURANCE POLICY

The valuation of a universal or whole life insurance policy is needed for at least the following reasons: An asset acquired via the purchase of a company. A transfer of this asset, such as to a ...
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CHARITABLE CONTRIBUTIONS

The latest IRS regulations were promulgated on July 30, 2018.These included detailed definitions of a qualified appraisal and a qualified appraiser. The appraisal must support the value of a stock or ...
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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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WHEN IS A VALUATOR APPRAISER AN EXPERT?

A valuator (business or IP) or appraiser (hard asset: real estate, equipment or inventory) is considered an “expert” when one or more of the following occurs: He is qualified by a court of ...
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SPAC FAIRNESS OPINION

A SPAC is special purpose acquisition company designed to expedite a merger of a target seller into a publicly traded entity. The incredible expansion of SPAC funds has somewhat saturated U.S. ...
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CONVERTIBLE INSTRUMENTS VALUATION

Convertible instruments include various forms of debt obligations that are not common stock or member interests in an LLC. However, they are convertible into equity or equity equivalents. The variety ...
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STOCK vs. ASSET - ALLOCATION OF PURCHASE PRICE

The following is a simplified overview of the need for documentation to support an allocation of the purchase price of a business. In most purchases, the agreement contains a schedule of allocated ...
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WIDE VARIANCE IN DISCOUNT VALUATIONS

Taxpayers and savvy professional service providers are often unaware of the differences in discount valuation reports issues by supposedly competent valuators. The Mentor Group approach is unique in ...
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Spring - Loaded Stock Awards

Bless the SEC for they have recently promulgated new guidance for Spring-Loaded Stock Awards (SLSA).In past years, executive stock compensation awards or grants just prior to the announcement of ...
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Section 83(b) Election

The Internal Revenue Code allows employees, or startup founders, the option to pay an income tax on the total value of the restricted shares (equity) received at the grant date.To effect this taxable ...
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CONVERSION OF C TO S CORPORATION

The headline reflects the most common corporate conversion, C to S. At the same time, the prevailing tax consequences may also apply to C conversions to LLCs and S corporations buying assets from a C ...
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CHARITABLE CONTRIBUTIONS

The latest IRS regulations were promulgated on July 30, 2018.These included detailed definitions of a qualified appraisal and a qualified appraiser. The appraisal must support the value of a stock or ...
Continue reading "CHARITABLE CONTRIBUTIONS" »

WHAT ARE THE VALUE DRIVERS?

No matter the state of the market, business value drivers remain fairly constant. Buyers’ appetite for certain industries or industry segments reflects the current period. Yet, the attributes ...
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SELLING YOUR COMPANY: ANTICIPATE THE WORST

This headline is not intended to dissuade any committed business owner from selling. It is a warning that a deal may go sideways or crater at any point in time, even just before the cash is wired to ...
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VALUING A CAR DEALERSHIP

One of the most complex valuation exercises is the automobile dealership. These businesses are actually comprised of five distinct operations, with separate financial information for each. New ...
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SPAC FAIRNESS OPINION

A SPAC is special purpose acquisition company designed to expedite a merger of a target seller into a publicly traded entity. The incredible expansion of SPAC funds has somewhat saturated U.S. ...
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Considering an 83(b) Election

Careful consideration should be given to potentially significant tax liability with respect to stock issued to founders, employees and contractors (in lieu of other compensation). Often, startups and ...
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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 ...
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IP VALUE ON FINANCIAL STATEMENTS

Intellectual Property (IP) has been adopted as a catchall for many different types of intangible assets. The valuation of various IP is a unique specialty of The Mentor Group. If a company did not ...
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COST SEGREGATION PITFALLS

The awareness of using cost segregation to maximize tax depreciation has significantly increased. An added benefit was created by The Tax Act, allowing taxpayers to expense personal property (bonus ...
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IP: WHEN SHOULD IT BE VALUED?

Why is IP so different than other business assets? What are the instances or events which trigger an IP valuation? There are numerous reasons why we value IP. The 10 most prevalent are the following: ...
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VALUATION IN LITIGATION

Not every litigation case requires outside experts. However, many involve the employment of consultants on behalf of plaintiffs and/or defendants. Our role, when we choose to accept an assignment, ...
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COVID INDUCED BUSY

A large majority of the professionals I encounter on Zoom have never been busier. Our valuation practice is experiencing the same type of busy, achieving some of our best months of new business in our ...
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PREPARING FOR IRS AUDIT OF TRANSFER PRICING

If your accountant suggests that your firm should consider a transfer pricing study, you should heed this advice. One of the current waves of IRS audits involves transfer pricing, which is covered in ...
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