Business Appraisal Services

BizValue provides business valuations for a variety of client needs. These include federal tax filings, litigation, shareholder buyouts, or the buying or selling of a complete business.

Valuations for Tax Matters

• Estate and gift, taxes & planning.
• Subchapter S – Basis as of conversion date.

BizValue provides “Summary Reports” designed for the support of tax filings including Estate & Inheritance Taxes and Subchapter-S basis valuation. Valuations that may be subject to review by the Internal Revenue Service are designed to conform to the IRS’s own IRS Standards including Revenue Statement 59-60, as well as NACVA’s business valuation standards.

Inheritance and gifts of privately held business property may require a Fair Market Value appraisal that conforms to the Uniform Standards of Appraisal Practice (USPAP) and IRS guidelines. Common valuation engagements include minority or 100% interests in Limited Partnerships, FLPs’, LLCs’, “C” and “S” Corporations.

Valuations for Legal Matters

• Shareholder buy/sell agreements.
• Partner or Shareholder disputes.
• Economic damages.
• Divorce & Equitable Division of Marital Assets.

Divorce, shareholder dispute, or economic damages requires an analysis and a report that tailored to the particular circumstance. (A ‘Summary Report’ with a fair market value, fair value, or ‘value to the holder’ standard of value may be appropriate in many circumstances).

BizValue provides business valuations, financial analysis, and economic damage calculations, and expert witness services as required.

Partnership & Shareholder Disputes and Agreements

A shareholder buy-out usually requires a "Summary Report" with a “Fair Value” * as opposed to “Fair Market Value” standard. A shareholder agreement may stipulate a business valuation by a certified business appraiser, but even if it is not required, a business valuation may forestall a dispute if circumstances mandate that a shareholder’s interest be purchased by the corporation or other shareholders.

*In some situations, the standard of value is unique to a governing shareholder agreement.