A good selection of eight sample valuation reports is available on the companion website of Gary Trugman’s book, Understanding Business Valuation, 6th edition. The website is available to buyers of the book and subscribers to the BVResearch Pro platform (who already have the book in their libraries). Here is a description of the reports—and more will be added in the future:
- Member buyout. A calculation report for a 100% equity interest for a possible member buyout of a transportation company;
- Matrimonial litigation. A valuation report for a 100% equity interest in an insurance agency;
- Limited partnership interest. Valuation of a 90% limited partnership interest in an asset holding company for estate tax purposes;
- Estate tax. Valuation of a 51% interest in a life insurance brokerage;
- Fair value. Valuation of a 25% common stock interest in a clothing manufacturer for a shareholder buyout;
- Real estate holding company. A valuation of a 45% interest and a 10% interest in an investment firm that operates as a commercial real estate holding company for estate and gift tax purposes.
- Asset holding company (marketable securities). Valuation of a 49.5% limited partnership interest in an investment firm for gift tax purposes; and
- Proposed sale of a franchise business. Valuation of a 100% interest in a franchised business for a proposed sale to the franchisor.
The companion website also includes appendices, key court cases, glossary of terms, updated valuation standards, and an explanation of data sources.
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