Search
Certified Public Accountants
& Business Consultants

Valuation Services


Valuations are critical for making optimal decisions when managing or evaluating a business, buying or selling assets, resolving disputes, or preserving and enhancing wealth.

Valuations are essential when it comes to withstanding the rigorous examinations of regulatory agencies (e.g., the SEC, IRS, and PCAOB), external auditors, outside investors, boards of directors, lenders and other corporate advisors.

The valuation experts at RubinBrown provide accurate, objective, and timely valuations to private and public operating companies, asset holding companies, financial institutions, private equity/hedge funds and high-net worth individuals and families.

RubinBrown’s seasoned team of valuation professionals specialize in providing valuation services for financial reporting purposes, tax planning and compliance, transaction advisory, litigation disputes, and bankruptcy. As detailed below, RubinBrown’s integrated suite of valuation services encompasses the following primary service areas:

Financial Reporting (Fair Value Measurement Under FASB ASC 820)

  • Purchase price allocations in connection with business combinations and fresh start accounting (ASC 805/ASC 852)
    • Tangible assets
    • Intangible assets
    • Goodwill
    • Debt and other liabilities
    • Contingent consideration
  • Impairment testing for goodwill and long-lived assets (ASC 350/ASC 360)
    • Consulting services for Step 0 (qualitative) testing
    • Step 1 (quantitative) testing
    • Step 2 fair value remeasurement
  • Tangible asset valuation
    • Machinery and equipment appraisal
  • Other fair value measurement
    • Share-based compensation (ASC 718)
    • Preferred, common and convertible securities (ASC 825)
    • Debt securities (ASC 825)

Tax Planning & Compliance

  • Gift and estate tax (IRC § 2501)
  • Employee stock ownership plans (ESOPs)
  • Asset acquisitions (IRC § 338/§ 1060)
  • Equity compensation grants (IRC § 409A/§ 83b)
  • Corporate transactions, elections and reorganizations

Transaction & Private Equity Advisory

  • Internal transactions between owners
  • Third party transactions
  • Asset purchases and sales
  • Asset financing
  • Intellectual property valuation
  • Independent valuations for private equity funds

Litigation, Arbitration & Other Disputes

  • Shareholder and partner disputes
  • Income and estate tax disputes
  • Commercial litigation
  • Minority shareholder oppression
  • Securities litigation
  • Employment disputes (share-based compensation)
  • Marital litigation
  • Pre-litigation disputes
  • Appraisal reviews
  • Property tax appeals

Bankruptcy

  • Solvency opinions
  • Restructuring and reorganization plans
  • Fresh start accounting

RubinBrown valuation experts perform their work consistent with the most current U.S. and international accounting guidance and promulgations, which results in a high quality work product that withstands the requisite audit and regulatory scrutiny.


FASB = Financial Accounting Standards Board
ASC = Accounting Standards Codification, as promulgated by FASB
IRC = Internal Revenue Code, as promulgated by the Internal Revenue Service (IRS)

We have compiled online resources that may be helpful to you or your business. You may wish to bookmark this page for future reference.

CFA Institute
CFA Institute is the global, not-for-profit association of investment professionals that awards the CFA and CIPM designations. We promote the highest ethical standards and offer a range of educational opportunities online and around the world.

American Society of Appraisers
The American Society of Appraisers is an organization of appraisal professionals and others interested in the appraisal profession. International in structure, it is self-supporting and independent. The oldest and only major appraisal organization representing all of the disciplines of appraisal specialists, the society originated in 1936 and incorporated in 1952.

Shannon Pratt Valuations
As a recognized profession leader, Shannon Pratt Valuations aims to use its members' substantial valuation experience to support our clients with the highest quality, independent valuation services available.

BVMarketData
BVMarketData.com(sm) houses SEVEN searchable databases that record detailed information on the sales of "Main Street" companies, middle market privately held companies, middle market publicly traded companies, control premiums, implied minority discounts, and discounts for lack of marketability.

Business Valuation Resources, LLC
Business valuation resources offers Pratt’s Stats, the Business Valuation Update newsletter, information on private and public company acquisitions, control premiums, implied minority discounts, discounts for lack of marketability, business valuation legal cases, an economic outlook, industry profiles, and comparative financial data by SIC code.

National Association of Certified Valuation Analysts
The National Association of Certified Valuation Analysts supports the users of business and intangible asset valuation services and financial forensic services, including damages determinations of all kinds and fraud detection and prevention.

Hoover's
Hoover's online offers company information with detailed business reports and industry profiles.

American Institute of Certified Public Accountants
The AICPA is an organization dedicated to providing its members with resources, information and leadership that enable CPAs to provide services. The AICPA holds conferences and provides professional resources for CPAs.

08/30/2016

Focus on Valuation: Proposed Regulations May Limit Valuation Discounts for Interests in Family-Controlled Entities


On August 4, 2016, the Internal Revenue Service released much-anticipated proposed regulations to Internal Revenue Code § 2704 (REG-163113-02) that would greatly impact or eliminate discounts when valuing transfers of interests of entities to family members. Valuation discounts are a significant component of estate planning.

08/06/2015

Focus on Valuation: Proposed Regulations May Limit Valuation Discounts for Interests in Family-Controlled Entities


Recent developments suggest that the IRS has once again prioritized its intent to limit the tax benefits afforded to FLPs and LLCs when transferring minority interests amongst family members.

 

2016-Food-Beverage-Review.jpgMiddle Market Food & Beverage Sector 2016 Update

This publication examines the middle market food and beverage industries by looking at both M&A transaction activity during 2016 as well as the performance of U.S. public companies in the space.

Click here to view the Middle Market Food & Beverage Sector 2016 Update