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.
- 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.
- 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 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.
- 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.
- Business and intangible asset appraisals for bankruptcy proceedings.