Business Valuation

Business Valuation Services

Clarity works with business owners and their legal and financial advisors to provide independent, unbiased business valuations required for a variety of purposes. 

Valuation reports are prepared in compliance with the American Institute of Certified Public Accountants (“AICPA”) Statement on Standards for Valuation Services No. 1 (“SSVS No. 1”); the Uniform Standards of Professional Appraisal Practice (“USPAP”) as promulgated by The Appraisal Foundation; the ASA Business Valuation Standards and the Principles of Appraisal Practice and Code of Ethics of the American Society of Appraisers (“ASA”); and the Professional Standards for Conducting and Reporting on Business Valuations of the National Association of Certified Valuators and Analysts (“NACVA”).

The professionals at Clarity have been qualified as expert witnesses and have years of experience valuing interests in companies that operate across a wide array of industries (prior valuation engagements the professionals of Clarity have performed).

The business valuation services provided by Clarity include, but are not limited to:

Gift and Estate Tax

The fair market value of an ownership interest is determined in compliance with IRS Revenue Ruling 59-60.  If applicable, the appropriate discounts for lack of control and marketability are applied.  Valuations are performed for operating companies as well as investment holding companies such as family limited partnerships or LLCs

Marital Dissolution

Valuations are prepared for equitable distribution.  The analysis can include the determination of separate and marital property

Litigation

Valuations performed to determine economic damages or lost profits

Promissory Notes

Requires an analysis of the terms of the note, underlying collateral (if any) and creditworthiness

Buy-Sell Agreements

Valuations performed for the initial draft of the agreement or per the terms of the agreement after a triggering event

Transactions

Transaction valuations are performed for partner buy-in/buy-out, sale of an ownership interest or sale of the entire company

Employee Stock Ownership Plan (ESOP)

Valuation for the initial ESOP transaction and subsequent annual valuations are performed in accordance with Department of Labor guidelines

Healthcare

The value of medical practices are determined for equitable distribution, physician buy-in/buy-out, or sale of the practice

Business Owner Disputes

Valuations are performed for shareholder oppression valuations or when business owners are at an impasse

Private Equity / Hedge Funds

The professionals at Clarity have valued the carried interest or limited partnership interest for gift & estate tax purposes

Employee Equity Grants

IRC 409A Valuations ASC 718 Valuations