The Lawyer's Business Valuation Handbook, Second Edition

July 2010 Softcover (672 pages)

Alina Niculita, Shannon Pratt

American Bar Association

Dr. Shannon Pratt’s extensive experience as an expert witness in a wide variety of federal and state courts around the country qualifies him to provide this concise reference book to help judges and attorneys understand and evaluate expert reports and testimony on business valuation issues.

The book is a comprehensive, easy-to-use, authoritative reference on the merits of business valuation positions, and assists the legal profession in evaluating the quality and comprehensiveness of evidence as well as qualifications of experts. It contains extensive case citations to courts’ positions on all types of business valuation issues and covers related subjects such as tax, corporate-shareholder matters, marital dissolution, bankruptcy, ESOP, and others.
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Table of Contents

  • Foreword --Tax Law Perspective
  • Foreword -- Family Law Perspective
  • Foreword -- Corporate Law Perspective
  • Preface
  • Chapter 1: Defining Value in the Relevant Context: Definitions of Value
  • Chapter 2: Value to Whom? Levels and Premises of Value
  • Chapter 3: Overview of Business Valuation Approaches, Methods, and Procedures
  • Chapter 4: Financial Statement Terminology Used in Business Appraisal
  • Chapter 5: The Income Approach
  • Chapter 6: The Market Approach
  • Chapter 7: The Asset-Based Approach
  • Chapter 8: The Excess Earnings Method
  • Chapter 9: Rules of Thumb
  • Chapter 10: Personal versus Enterprise Goodwill
  • Chapter 11: Reasonable Compensation
  • Chapter 12: Financial Statement Adjustments
  • Chapter 13: Comparative Financial Statement Analysis
  • Chapter 14: Economic and Industry Analysis
  • Chapter 15: Discounts and Premiums
  • Chapter 16: Reconciliation of Value Indications
  • Chapter 17: Valuations for Federal Tax Matters
  • Chapter 18: Shareholder and Partner Disputes
  • Chapter 19: Marital Dissolution Valuations
  • Chapter 20: Fair Value for Financial Reporting
  • Chapter 21: Employee Stock Ownership Plans
  • Chapter 22: Valuing Professional Practices and Small Service Businesses
  • Chapter 23: Valuing S Corporations and Other Pass-through Entities
  • Chapter 24: Valuation Reports
  • Chapter 25: Checklist for Reviewing a Business Valuation Report
  • Chapter 26: Admissibility and Impact of Expert Business Valuation Evidence
  • Chapter 27: Discovery and the Business Valuation Expert
  • Chapter 28: Buy-Sell Agreements
  • Chapter 29: Alternative Dispute Resolution
  • Chapter 30: Business Valuation Standards and Credentials
  • Chapter 31: Cross-examining a Business Valuation Expert
  • Appendix A: Glossary of Business Valuation Terms
  • Appendix B: Business Appraisal Professional Organizations
  • Appendix C: General Bibliography
  • Table of Cases
  • Index