Business Valuation Services

BVA provides business valuation services for corporations, boards of directors, equity holders and fiduciaries for various purposes including financial reporting, estate and gift tax, corporate tax, employee stock ownership plans (ESOP's), transaction advisory, bankruptcy and dispute resolution. Our professionals are highly qualified to meet your business valuation needs for each of the services listed below.

Business Valuation For Financial Reporting

We perform business valuation analyses related to:

Purchase price allocations under FASB ASC topic 805 (formerly SFAS 141R)
Goodwill impairment testing under FASB ASC topic 350 (formerly SFAS 142)
Impairment testing of long-lived assets under FASB ASC topic 360 (formerly SFAS 144)
Stock-based compensation under FASB ASC topic 718 (formerly SFAS 123R)
Determining fair value of financial assets (including derivatives and swaps) under FASB ASC topic 820 (formerly SFAS 157)

Business Valuation For Estate and Gift Tax

BVA performs business valuation services for federal estate and gift tax purposes. Examples of business interests valued for estate and gift tax purposes include the following:

Closely-held corporations - common and preferred stock
Restricted stock
Partnerships and LLC's
Family limited partnerships (FLP's)
Large blocks of public stock
Stock options and other derivatives
Investments held by Grantor Retained Annuity Trusts (GRAT's) or other Trusts
Notes receivable

Business Valuation For Corporate Tax

BVA provides business valuation and consulting services for a variety of transaction-related, tax compliance and tax planning purposes, including:

Equity-based compensation – Internal Revenue Code ("IRC") 409(A) and 83(b)
"C" corp to "S" corp conversion – IRC 1374
Executive compensation – IRC 280(g)
Deemed asset purchase – IRC 338
Limitation on net operating loss carryforwards – IRC 382
Like kind exchanges – IRC 1031

ESOPs Valuation

BVA has significant experience in providing business valuation and financial advisory services to fiduciaries of Employee Stock Ownership Plans (ESOP's). Our valuation and advisory services for ESOPs include:

Feasibility valuation studies
Transaction fairness opinions
Annual update valuations
Advising trustees in the sale of an ESOP owned company
Structuring and negotiating transactions for ESOPs

Transaction Advisory Services

BVA offers advisory services that include:

Fairness opinions
Solvency opinions
Merger and acquisitions consulting

Business Valuation For Bankruptcy

BVA performs business valuations for bankruptcy and restructuring proceedings. Creditors, bankruptcy trustees, or management of distressed companies often require an estimate of fair value for the business enterprise, including the intangible assets of the business. Our professionals have extensive experience in valuing businesses and intangible assets.

In addition, The BVA Group has a core competency in forensic accounting, which may be applicable under various bankruptcy scenarios, such as:

Investigating preference payments (paying favored creditors prior to filing);
Asset investigation and recovery;
Management fraud (misappropriation or misuse of company resources); and
Assessing accounting issues in financial reporting prior to a bankruptcy filing.

Business Valuation Dispute Resolution

Our experts have significant experience in numerous types of business valuation disputes, including:

Partner/shareholder disputes
Marital dissolutions
Bankruptcy
Minority shareholder oppression
Post M&A disputes
Distribution of estate and trust assets
Triggered buy/sell agreement
Loss of business value disputes
Statutory mergers and appraisal rights valuations