By Leonard M. Friedman: Many attorneys come up to me and ask how they can better understand the process of and conclusions drawn in the valuation of a business.
By Kimberly Linebarger: When a marital dissolution includes the valuation of a business, the cost of capital utilized in the income approach is still one of the more misunderstood and inappropriately applied components of the valuation process.
By Robert Schlegel, Kathy Hensley and Penny Lutocka: Why should a matrimonial attorney understand business valuation standards? Your knowledge can yield substantial dividends by supporting your valuation expert or by challenging the credibility of the opposing expert.
By Kalman A. Barson: Pretty much unnoticed by those outside of the CPA valuation community, there have been (in theory) some pretty dramatic changes in our doing valuations over the past few years.
By Shannon Pratt and Alina V. Niculita: The distinction between personal and enterprise goodwill is becoming an increasingly important aspect of business valuation. This is primarily true in conjunction with marital dissolution disputes, where an increasing number of states are requiring a separation of personal versus enterprise goodwill and excluding personal goodwill from the marital estate.
By Donald C. Schiller: Stock options are a growing tool being used by companies as a source for executive and employee compensation. Donald Schiller, partner of Schiller, DuCanto and Fleck LLP gives 3 tips to raise your consciousness to a few practical issues that are too often overlooked.
By Thomas Kalajian: Business valuation is a broad and technically challenging discipline. This article presents several key concepts, with the perspective of attorneys in mind, to provide a conceptual introduction of business valuation.
On one level, it’s fairly straight-forward to explain what a capitalization rate (cap rate) is – but on another level, it is rather complex, and the critical aspect of same is the development of the cap rate. That is, the end product – the cap rate – is generally a lot simpler to explain than is the process by which the cap rate is determined/developed.
There are several things to look out for when dealing with hedge funds, including the limitations on your clients’ rights to redeem shares, accredited investor status, their valuation process, tax etc.
By Mike McCurley, Barry S. Sziklay and Brian W. Clark: The purpose of this paper is to provide attorneys and expert witnesses with the information and knowledge necessary to help a judge or jury understand valuation testimony.