Estate and Gift

  • Valuation of corporations, limited partnerships, and limited liability companies for estate planning and estate tax purposes.
  • Appraisals of fractional undivided interests in real estate.
  • Consulting, appraisals, and expert testimony in IRS disputes at audit, appeals, and U.S. Tax Court.

Business and Succession Planning

  • Appraisals and valuation consulting related to strategic and succession planning.

Eminent Domain

  • Valuations and expert testimony related to loss of business goodwill.
  • Pre-condemnation consulting for business owners and public agencies.

Mergers & Acquisitions

  • Appraisals and valuation consulting for buyers and sellers of businesses.
  • Valuations related to the allocation of ownership in corporate mergers.

Marital Dissolution

  • Appraisals and valuation consulting in non-litigated marital dissolution.
  • Appraisals and expert testimony in litigated divorces.

Employee Stock Ownership Plans

  • Appraisals for ESOP feasibility studies.
  • Initial appraisals of stock purchased at formation of ESOPs.
  • Annual reappraisals for established ESOPs.
  • “Adequate Consideration” letters related to the sale of ESOP-owned companies.
  • Fairness Opinions

Litigation Support

  • Litigation support and expert testimony related to lost profits, business valuation, and economic damages to businesses and individuals.

Financial Reporting & Income Tax Matters

  • Valuations to determine “built-in gain” upon election of Subchapter S status.
  • Support and testimony in tax disputes related to calculation of “built-in gain”.
  • Valuation of stock options for financial reporting purposes.
  • Periodic appraisals for phantom stock plans, stock appreciation rights, etc.
  • Valuation of charitable gifts of business interests for income tax reporting.

Shareholder Buyouts

  • Consultation and appraisals related to drafting of buy-sell agreements.
  • Valuations for shareholder buy-outs pursuant to California Corporations Code Section 2000.
  • Appraisals and consultation related to negotiated shareholder buy-outs.

Bankruptcy

  • Business and intangible asset appraisals for bankruptcy proceedings.
Construction valuation