Valuation Services Overview
Whether you are negotiating a merger or acquisition, considering liquidation or business reorganization, or attempting to resolve disputes associated with liability, shareholder equity, marital dissolution, estate, gift and trust planning, an objective valuation can make the difference between loss or gain, success or failure.
When you face one of these situations, you need professionals who are well qualified, with significant experience in evaluating all types of organizations. Business Valuation is a highly specialized field that requires the integration of economics, finance, forensic activities, legal process, and case law. PKF Mueller is distinguished by its experience, staff expertise, and our commitment to quality.
Valuation For Financial Statements
For business owners and managers, we assist in developing transparent valuation practices, especially for hard-to-value assets, and controls that promote adherence to proper valuation policies. As an independent third party, we are able to help reduce conflict of interest concerns. Our support includes:
- Allocation of purchase price paid to acquired intangible assets such as intellectual property, patents, trademarks, copyrights, covenants-not-to-compete, technology, software, customer assets, and other contractual relationships (ASC 805)
- Pre-merger and acquisition valuation modeling
- Goodwill impairment testing (ASC 350)
- Restricted stock and stock option grants (IRS Sec. 409a and/or ASC 718)
- Hard-to-value Investment Assets (FASB ASC 820):
- Convertible and participating preferred and common stock
- Warrants, options, stock appreciation rights and derivatives
- Debt securities — mezzanine, MBS, ABS, and convertible debt
- Interest rate swaps
- Structured products
Valuation For Tax Purposes
With specialized training and certifications, our specialists evaluate tax implications in advance of significant transactions such as acquisitions, providing valuations for:
- Estate tax filing purposes (charitable contributions and gifting)
- Corporate reorganization
- Conversion of C corporation to S corporation
- Family limited partnerships and limited liability company interests
- Carried interest valuations including private equity, venture capital, and hedge funds
Valuation For Financial Forensics & Litigation
Top-tier analytic and assessment professionals help identify and resolve problems swiftly and with discretion to foster quick, favorable outcomes. They produce valuation opinions, testify in cases of fraud and provide litigation support on matters, including:
- Fraud investigations
- Corporate, shareholder, and partnership disputes
- Business interruption and profit loss
- Contract disputes
- Economic damage calculation
- Matrimonial issues
- Carried interest: private equity, venture capital, and hedge funds
- Intellectual property infringement
- Financial record review
- Electronic data investigation
- Mediation and arbitration issues
- Expert witness testimony
