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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.

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Valuing Customer Relationships

In this exclusive webinar, BVR welcomes valuation experts Poonam Vaidya and Thomas Zambito for an examination of the processes by which the most fundamental, valuable, and intangible business asset is appraised: the customer. A business without customers is not a business, and, in this program, Vaidya and Zambito will address what every appraiser should know when valuing customer relationships. From data collection through appraisal analysis, learn about classic and emerging valuation techniques, how these appraisal ...

Industry-Specific Issues in Cost of Capital Determination

Defined as the rate an investor requires to justify investing, or the rate a firm must offer to attract capital, the determination of a cost of capital is heavily dependent on industry-specific considerations. From the costs to risks to performance against market benchmarks, much can change from one industry to the next. In this exclusive webinar, BVR welcomes valuation experts Kevin Yeanoplos and Mark Dietrich for an examination at how cost of capital is determined in ...

Point/Counterpoint: Debating the Private Capital Markets Project

Since its first report in August, 2009, the Private Capital Markets Project has created insight, confusion, disagreement, and adulation within the valuation community. Yet, out of the claims and responses created to vet the Private Capital Markets Project and its data, consensus and clarity have eluded appraisers. On March 15, BVR welcomes Private Capital Markets Project lead researcher John Paglia and valuation expert Kevin Yeanoplos for Point/Counterpoint: Debating the Private Capital Markets Project. Join these two ...

Damages for Violating Noncompetes and Other Common Claims Involving Physicians, Hospitals and Healthcare Facilities

Any appraiser who's approached a healthcare assignment can tell you that the specifics and nuances of the healthcare industry only exacerbate common challenges to the valuation process. In Part 10 of BVR's Online Symposium on Healthcare Valuation series, curator Mark Dietrich joins Kevin Yeanoplos for an in-depth examination of one such area: economic damages. Through their presentation, Dietrich and Yeanoplos will discuss new and emerging trends in assessing and examining economic damage claims in the ...

Show Me the Money! The Exploration, Examination and Dissection of Reasonable Compensation

Poorly defined and highly subjective, reasonable compensation analysis is often both subject to, and the result of, highly contentious valuation disputes. In their presentation at the BVR/Morningstar 3rd Annual Summit on Business Valuation in Divorce, expert appraiser Kevin Yeanoplos and compensation specialist Edward Rataj examined how reasonable compensation analysis is performed, how it is disputed, and how it has come to be shaped by relevant case law. In this special encore presentation of their session ...

Reasonable Compensation for Closely Held Businesses + RCReports Demo

Determining reasonable compensation for closely held small and medium-sized businesses is not a magical or mysterious process. In fact, it is a straight forward process that relies on a basic understanding of the three different methods for determining reasonable compensation and when and where they apply. Join Stephen Kirkland and Paul Hamann for this rewarding and rich session. Practitioners armed with this knowledge and the proper tools can easily determine reasonable compensation for any company.

Family Matters: Standard of Value, DLOM/DLOC Discounts and Drama in BV

A buried body, sex surrogates, and family-owned business create a dramatic background for a recent court case impacting valuation. With complex minority discounts, this case kicks off a compelling discussion of key issues in family law. Experts Stacey Udell, Neil Beaton, and Ron Seigneur tackle these thorny issues with clarity and comedy. Get treated to the tricks and tips you’ll want when your next family-owned business engagement rings your doorbell.

The Million Dollar Question… Who Do I Want To Be When I Grow Up?

It’s a question we all ask ourselves throughout our career—or at least should. Whether we’re a fresh business face or a seasoned veteran, reminding ourselves about the ultimate goal—the big picture—is crucial for a successful career—and life. Join us for an insightful and necessary discussion of the top 10 list for achieving happiness, fulfillment, and balance in a professional world that is constantly working against us.

Bank Valuations 2023

Valuing a bank has never been more challenging or important than it is today, given the dynamic interest rate and macro environment. This presentation will walk through the various methodologies for determining a bank’s value and how the current environment is affecting that analysis. We will also cover fair value implications associated with bank valuation and M&A and its consequences for bank capital and regulatory approval.

Back to the Future? Exploding the Income Approach

Seeing the future? Compensating for excessive compensation? The feared levering and unlevering! What to do? Well don’t discount the advice of this expert panel as they work their way through the income approach from top to bottom. Join Bethany Hearn, Brenda Clarke, Kevin Yeanoplos, and Bob Dohmeyer in this entertaining and engaging web workshop. Half this event will focus on the numerator with a curated selection of hot issues such as forecasting, free cash flow ...

Advanced Workshop on Cost of Capital

The emergence of recent studies, resources, and scholarship has created something of an evolution of how appraisers understand and implement cost of capital techniques. Despite the age and ubiquity of this valuation tool, new questions are being asked about how best to derive and apply its constituent parts to arrive at a reasonable and defensible conclusion of value. Driving the way are new questions regarding the make-up and application of data resources; the relative validity ...

Working Capital and Value: Gone But Not Forgotten?

Why is working capital given so much attention in the context of a private business sale, yet given so little attention in the typical business valuation report? Do you wonder how others consider working capital levels and changes in their reports, given the relative lack of resources available on the topic? This session, led by Glen Birnbaum of Heinold Banwart Ltd. and Kevin Yeanoplos of Brueggeman and Johnson Yeanoplos PC, will provide a common framework ...

Business Valuation Issues in Bankruptcy

In Business Valuation Issues in Bankruptcy, BVR welcomes expert appraisers Jeff Risius and Jesse Ultz for an in-depth examination of the opportunities and challenges the bankruptcy process poses. While distressed and bankrupt businesses have made headlines recently, their reorganization and, at times, resurrection have owed a great deal to appraisers working on such issues as asset/collateral valuation matters, shareholder value disputes within the process, and fairness issues related to the valuation of securities. In their ...

Valuation Jubilee: Celebrating BVR’s 500th Event

Don’t miss the all-star lineup for the "Valuation Jubilee: Celebrating BVR's 500th Event." Spend a half day listening to this master class session and learn from the profession's thought leaders as they deliver concise lessons that make an extraordinary impact on your practice and career. Hear expert after expert share the knowledge they’ve gained throughout the years. The business valuation profession has progressed (and so has BVR, remember our teleconferences, anyone?), and we are excited ...

Impact of Tax Cuts and Jobs Act on Valuation: Six-Month Review (A Web Workshop)

The Tax Cuts and Jobs Act (TCJA) was the biggest change to tax law in over 30 years, containing provisions related to individual and business taxation. Six months in, it is time to digest and discuss the impacts for valuation professionals. This expert-led panel includes Stacey Udell, Michelle Gallagher, Michael Morhaus, and Kevin Yeanoplos and will be sure to deliver an eye-opening discussion about key aspects of the TCJA and how it impacts your engagements.

Valuing C Corps and Pass-Through Entities Under the New Tax Law

On December 22, 2017, President Donald J. Trump signed into law the Tax Cuts and Jobs Act of 2017 (the “Act”). The Act is the most comprehensive tax reform package since the Tax Reform Act of 1986. The Act contains sweeping changes to corporate and individual tax rates, deduction limitations, foreign income taxation, and the tax treatment of pass-through entities (PTEs) such as S corporations and limited liability companies. In this article, we will discuss ...

The Current Auto Dealer Acquisition Environment and Its Impact on Blue Sky

New automobile dealership acquisitions were lower in 2012 as compared to the steady deal flow in 2010 and 2011. Although this news comes as a surprise to industry insiders, their consensus is that acquisitions stalled in 2012 because buyers and sellers si ...

Valuing Auto Dealers in a Tough Economy

Economic and industry factors could hardly be more negative for the auto industry. With gas prices hovering around $4 per gallon, U.S. manufacturers teetering, and inflation forcing auto prices ever higher, auto dealers are seeing declining demand for new ...

Valuing Auto Dealerships in Difficult Times: Three Experts Share Their Views

The auto industry was hit especially hard in the latest recession, reports Kevin Yeanoplos, speaking at the recent BVR webinar, Valuing Auto Dealerships. General Motors and Chrysler declared bankruptcy, Toyota’s serious quality control problems have hurt ...

The Impact of Real Estate on the Valuation of an Auto Dealership

The status of the dealer’s real estate can significantly affect the valuation of an automobile dealership. Aside from inventory, real estate is often an auto dealership’s largest asset. Depending on how the real estate is recorded in the dealership’s fina ...

Book Review: The Comprehensive Guide to Economic Damages, Volume 1 and 2, 4th ed.

For many years now, my expert reports on lost profits and other economic damages have referenced the Nancy J. Fannon (Fannon) and Jonathan M. Dunitz (Dunitz) publication as one of the few treatises that provided me with peer-reviewed economic damages guid ...

Letter to the Editor: Response to Article on Separating Active and Passive Appreciation in the Value of a Marital Asset

The author says there are flaws in Dr. Ashok Abbott’s approach to segregating passive from active increases in the value of a marital asset—and he presents an alternate approach.

New resource for auto dealership valuations

At the AICPA Forensic & Valuation Services Conference in New Orleans, Timothy W. York (Dixon Hughes Goodman LLP) mentioned a new resource for experts valuing automobile dealerships.

Tax Court Denies Amortization of Lion's Share of Employment Agreement and Noncompete Payments

The Totem Lake dealerships of Kirkland, Wash., while under the ownership of Mr. Wright, experienced a great deal of negative publicity which resulted in sustained financial losses for 1986 and 1987.

Franchiser’s Sale Objectives Used to Measure Lost Profits in Price Discrimination Case

The U.S. Court of Appeals affirmed an award of lost profits that compensated Reeder-Simco GMC for Volvo’s price discrimination practices. In calculating the lost profits, the appellate court affirmed the use of sale objectives set by Volvo to measure Reed ...

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