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BV News and Trends October 2023

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

BV News and Trends September 2023

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

Replay available of AICPA portfolio valuation event

If you missed the live AICPA Portfolio Valuation Forum, a free replay is available if you click here (free account registration needed).

Tips on portfolio valuation policies from inaugural AICPA forum

BVWire attended the AICPA’s late afternoon forum on portfolio valuations on June 28, hosted by KPMG in its offices in New York City (it was also virtual).

Today! Free AICPA event on portfolio valuations

Today, June 28, the AICPA will debut the first in what will be a recurring event: the Portfolio Valuation Forum.

New AICPA event on portfolio valuations

On June 28, the AICPA will debut the first in what will be a recurring event: the Portfolio Valuation Forum.

BV News and Trends March 2023

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

BVResearch Pro adds another issue of the ASA’s BV Review

Among many other resources, the BVResearch Pro platform contains the full archive of the Business Valuation Review going back to 1982.

The NICE Method Theory and Application

The Nonmarketable Investment Company Evaluation (NICE) Method, a valuation method under the Income Approach to value, determines the fair market value of noncontrolling equity interests in closely held investment entities such as family limited partnerships.1 In this paper I describe the theory of the method and the mechanics of its application in a valuation model. Recently, I have developed the Excel-based NICE-R Model, which is designed to be a transparent and user-friendly valuation tool.2 Finally ...

A Nation Getting Older: Valuing Senior Citizen Focused Companies

Join Vanessa Claiborne to learn the latest market trends in senior living, including the impact of the pandemic on value, key valuation metrics, and the short- and long-term outlook for valuations. With discussions on both skilled nursing and senior housing, this event will assist you in practical ways. Don’t miss this distinguished event.

BV News and Trends March 2022

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

Free replay of Kroll’s Alternative Investments Conference 2021

Hot-button global valuation and regulatory issues facing alternative asset managers and investors were among the topics discussed at Kroll’s 15th Annual Global Alternative Investments Virtual Conference.

Non-Marketable Investment Company Evaluation: Free Resource for Your Next Valuation

When it comes to valuing minority interests in family investment entities such as family limited partnerships, it is apparent that the income approach should now be used alongside the traditional asset/market approach. Join creator William Frazier for a live “nuts and bolts” example of exactly how the nonmarketable investment company evaluation (NICE) method is used. With examples of FLPs with different asset makeups and financial characteristics, this event will arm you with a new tool ...

Valuing Marketable Securities Portfolios

Given the expected reduction in the estate tax exemption, the use of privately-held marketable equity securities (MES) portfolios as a wealth transfer vehicle is likely to increase. Join Gary Gerlach to learn the ins and outs of valuing these investment vehicles. We will cover the use of multiple (free) sources of closed-end mutual fund (CEF) data and discounts and analyze and select guideline CEFs, focusing on metrics such as asset type, concentration and allocation issues ...

The Strategic Premium: An Inside Look at M&A Prices

Synergistic/strategic value should not be combined into one level in the typical chart that shows levels of value. Some buyers pay a “strategic premium” that propels strategic value to the top of the value chart and well in excess of the expected synergistic value. The author uses real-world examples to illustrate this concept.

Valuing Small and Micro Businesses Using the Income Method

Focus in on valuing micro and small businesses using the income methods of business valuation. Learn to distinguish differing risk factors between large companies and micro and very small companies. Join Gregory Caruso for a deep dive into problematic areas of actual small-business valuation cases to review theory and tie it into the actual application of methods using best practices and professional judgment. Audience questions and succinct opinions welcomed in this hands-on event.

Conceptual Overview of the Integrated Theory

The integrated theory of business valuation provides a conceptual framework for disciplined analysis of valuation questions. Too often, valuation analysts are tempted to view individual components of a valuation assignment on a piecemeal basis. Adhering to the integrated theory helps valuation analysts develop base valuation conclusions, discounts, and premiums that are rooted in a shared perspective of the subject company and the subject ownership interest. This first webinar in the three-part series sets the stage ...

Reliable Valuations for Small and Medium Enterprise: M&A Methods Win

If you have been involved in an M&A transaction and seen how different the M&A model is from the buildup method with public data, have you ever wondered why the M&A model isn’t a key valuation approach or wondered how M&A data differ in character from public market data? In this seminar, Jim Lisi explains why the M&A model with private data is the more reliable approach. The difference between deal data for whole companies ...

GameStop and AMC set the stage to redefine ‘fair’ investment value

BVWire—UK hopes all of our readers are silently enjoying the GameStop and AMC stock price explosion these last two weeks.

NICE Value! How to Deploy the Non-Marketable Investment Company Evaluation Method

When it comes to valuing minority interests in family investment entities such as family limited partnerships, business valuation professionals have not often used the income approach. However, in three recent Tax Court cases, the income approach was prominently featured, and, in one case, it was clearly the deciding factor in the court’s decision. Join William Frazier to learn about the nonmarketable investment company evaluation (NICE) method. Learn its origins, what it doesn’t replace, and how ...

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.

Which business characteristic guarantees a premium value?

Business valuation experts in the UK often find little benefit from the academic literature about portfolio and investment theory.

Control Discounts and Premiums - What is Old and What is New

Where do they come from? Do they even exist? Should I fear using them? No, this October event doesn’t delve into the supernatural but rather attempts to demystify the methods and resources available to quantify control discounts and/or premiums. Join Jim Ewart and Jim Alerding to learn what is new, what is old, and what matters. Learn the sources, context, and usefulness of control premiums and discounts, and the best practices for determining what they ...

Key Issues in Valuing Owner Operated Small Businesses

Owner-operated business must be considered in a different framework than many other types of business. Everything from hypothetical transaction (asset sale versus equity interest) to financial objectives (minimize taxable income versus maximize shareholder value) must be considered from a different perspective. Join David Coffman as he discusses rate of return and personal goodwill through this unique lens.

Valuing Residential and Commercial Construction Companies

Cash flow seasonality, bid requirements, license particulars, economic forces, and ubiquitous litigation are all hallmarks of the residential and commercial construction industries and all unique factors when appraising a construction company. Join What it’s Worth guide author and expert Pasquale Rafanelli for a full inspection of residential and commercial construction company valuation issues from accounting methods to value drivers. Avoid the common valuation mistakes that appraisers make and learn to answer the one question on ...

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