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Tales From the Trenches: The Case of the 70% Equity Interest Valued as a Minority

Don’t assume a 70% interest represents a majority for valuation purposes. This is the latest in our series of articles from veteran appraisers based on actual engagements.

Gems From the ASA Advanced BV Conference in New York City

Notable sessions at the American Society of Appraisers 2019 Advanced BV Conference included a panel that included a state supreme court judge who answered questions very candidly, tips from IRS representatives, several sessions on the size effect, and more.

Acquisition Premiums Amid Added Complexity in Market Transactions

In a fair value setting, while the acquisition premium (known also as a control premium) has been identified as a significant variable, its application and value measurement remain less well understood than the traditional components of acquisition finance.

Rules of Thumb Highlight the 2019 Business Reference Guide

By far, the most valuable information in the newest edition of this book is the coverage of pricing rules of thumb. This article discusses caveats when using rules of thumb and also reviews their use in litigation with reference to relevant court cases.

Understanding Tax Amortization Benefit Considerations and the International Impact

When valuing a foreign target company in the context of a purchase price allocation, the local tax rules within the company’s jurisdiction often go unnoticed, but they should be considered and applied pursuant to the acquisition structure.

Factoring Workforce Engagement Into a Business Valuation

Someday, a “workforce engagement adjustment” will be made to the calculation of the value of an assembled workforce, say a panel of speakers during a BVR webinar. In the meantime, all valuation experts should be taking this factor into account for any business valuation when assessing specific company risk.

BVU News and Trends October 2019

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends October 2019

Business valuation news from a global perspective.

Is Your Cost of Capital Data Backing You Into a Corner?

In a recent court case, the valuation expert tried to use professional judgment but the data being used did not support her opinion. The expert could not adequately explain why she chose not to go where the data led her.

10 Things to Know From the NACVA 2019 Conference

The importance of storytelling, a re-examination of the terminal value, the dangers of technology, cost of capital woes, online marketing tools, and more highlighted the 2019 Annual Consultants’ Conference presented by the National Association of Certified Valuators and Analysts (NACVA).

Possible Change to Goodwill Model Generates Buzz at ASA Fair Value Conference

Unless there’s strong opposition, it appears likely that the FASB will ease the rules that currently require public companies to test annually for goodwill impairment, a process that has become so complex that the costs may be outweighing the benefits.

Tales From the Trenches: How to Successfully Use Statistics—Without Being a Data Guru

Even though you may not be a statistics expert, you can effectively use statistical sampling and regression when the engagement calls for it. Here are some “in the trenches” examples that demonstrate that.

Control Premiums and Deal Flow Analyzed in 2019 Mergerstat Review

This is an M&A year in review, highlighting the trends in multiples and sector analysis through the 12,008 transactions of 2018, the sixth most acquisitive year in history. Includes a discussion of the most notable transaction, a twist on a notable cancellation, analysis on the industrial services sector, and the trend in premiums.

Determining Reasonable Compensation Using RCReports Data

A user’s perspective on RCReports, a cloud-based software application designed to help calculate accurate and defensible reasonable compensation for closely held business owners.

The pen is mighty as a career builder in BV

In a recent interview, Nancy Fannon (Marcum LLP) advises that one of the ways to stand out in the business valuation profession is to write, whether it be articles or books.

IRS updates QBI deduction FAQs

Under the Tax Cuts and Jobs Act, Section 199A allows taxpayers to deduct up to 20% of qualified business income for tax years 2018 through 2025.

TAF looking for experts on company-specific risk

The Appraisal Foundation (TAF) is seeking subject matter experts (SMEs) to help develop voluntary guidance on company-specific risk premiums, which it has identified as an area that lacks uniformity in practice.

In court, you must appeal to the jury

Do you think you can win over a jury with just your credentials and technical knowledge?

Global BV News: Reminder: Comments due on financial instruments standards

Until now, there has been no effective set of international valuation practice standards for financial instruments that has been generally adopted, according to the International Valuation Standards Council (IVSC).

Global BV News: ASA enhances global collaborations

There was a more-than-usual presence of international attendees at the ASA Joint 2019 Advanced Business Valuation and International Appraisers Conference in New York City sponsored by the American Society of Appraisers.

BV movers . . .

Dave Gaynor has been promoted to managing director in advisory services of Crowe LLP, a public accounting, consulting, and technology firm.

CPE events

Goodwill: A Discussion and a Debate (September 18), with R. James Alerding (Alerding Consulting LLC) and Alan Zipp.

Deal price prevails in yet another Delaware statutory appraisal ruling

Nine days after his ruling in Columbia Pipeline, Vice Chancellor Laster again found the deal price was the most reliable indicator of fair value in a statutory appraisal case involving a publicly traded mining company.

BVWire-UK, September 16, 2019, Issue 6-1

Ezines

16 September 2019 | Issue 6-1 Thank you for subscribing to BVWire—UK! This free service from BVR keeps you current on the growing business valuation profession in the United Kingdom by offering news and perspectives from valuation thought leaders, the High Courts, HMRC, the standard-setters, ICAEW, RICS, and more. Please be in touch with your perspectives, news, and ideas—and pass this issue along to colleagues (complimentary sign-up instructions are here). IVS update includes guidance for complex ...

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