28
/ September
2022
Compensation
One of the most hotly contested issues in business valuation, owner (or “replacement”) compensation requires a high degree of analysis as well as expert judgment. BVR offers the most vetted and reliable compensation data sources, as well as thought leadership on approaches and methodologies on this topic.
Guides & Books
Milliman 2018 Northwest Executive Compensation Survey
November 2018
The Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within Northwest companies. This survey covers personnel in the states of Washington, Oregon and Idaho and is the only comprehensive source of data on executive compensation, benefits, and perquisites within the Northwest.
Learn more >>
BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, Second Edition
October 2017
This new guide challenges and deconstructs the industry’s current standard for the fair market value (FMV) of physician clinical compensation based on the exclusive use of survey data and certain percentile-based valuation methods. Itdebunks the current “survey says” paradigm and provides the foundation for a completely new standard for the FMV of physician clinical compensation.
Learn more >>
2016-2017 Milliman NW Executive Compensation Survey (PDF)
January 2017
The Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 307 Northwest companies.
Learn more >>
2015-2016 Milliman NW Executive Compensation Survey (PDF)
February 2016
The Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 312 Northwest companies.
Learn more >>
Business Valuation Yearbook 2016
February 2016
Keep up with business valuation’s most innovative approaches and techniques, new court decisions, and regulatory and professional standards updates. BVR has you covered with the Business Valuation Update Yearbook 2016. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements
Learn more >>
BVR Legal and Court Case Yearbook 2016
February 2016
The BVR Legal and Court Case Yearbook 2016 is essential for business appraisers and attorneys who want to stay ahead of their peers on the most important legal issues confronting business valuation. With in-depth analysis from BVR’s legal team, the lessons learned in this book help appraisers come to better and more defensible valuation conclusions.
Learn more >>
CEO & Senior Executive Compensation Report for Private Companies, 2015-2016 (Volumes I & II)
January 2016
Chief Executive Research has gathered compensation and best practice data from 1,186 private companies, with over 3,000 current CEO and executive compensation data points. This is the most comprehensive proprietary dataset for private company CEO and executive compensation ever collected. Be confident using this guide as the definitive source of benchmarking and best practices data.
Learn more >>
Benchmarking Seller's Discretionary Earnings in a Small Business: Based on data from Pratt's Stats (PDF)
June 2015
This special report reveals what small business owners are achieving in seller's discretionary earnings by sector and company size with benchmarking from 21 industry groupings including real estate, personal services, restaurants, construction and more.
Learn more >>
Business Valuation Update Yearbook 2015
February 2015
BVR has you covered with the latest news in the business valuation profession! Get your Business Valuation Update Yearbook 2015 now to stay up to date with the most innovative approaches and techniques, leading conferences, new court decisions and changes in regulations and standards in the profession with on-the-ground reporting from valuation experts, thought-leaders and the BVR editorial team.
Learn more >>
BVR Legal and Court Case Yearbook 2015
February 2015
The BVR Legal and Court Case Yearbook 2015 is essential for business valuation professionals and attorneys to stay current on the most important legal issues confronting the profession. The Yearbook covers marital disputes, breach of contract actions, damages, dissenting shareholder disputes, estate and gift tax cases, federal taxation, intellectual property cases, bankruptcy litigation, and more.
Learn more >>
2014-2015 Milliman NW Executive Compensation Survey (PDF)
December 2014
The 30th anniversary edition of the Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 281 Northwest companies.
Learn more >>
Executive Compensation in Small (<$10Million) Private Companies, 2014-2015 (PDF)
September 2014
Chief Executive Research surveyed 293 small private companies about their 2013 senior executive incentives, and compiled this data in our 205 page Small Private Company Executive Compensation Digest. The Digest includes small company compensation data (Base Salary, Bonus, New Equity, Equity Gains, Benefits and Perks).
Learn more >>
Learn more >>
2013-2014 Milliman NW Executive Compensation Survey (PDF)
January 2014
The 2013-2014 edition of the Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 288 Northwest companies.
Learn more >>
2012-2013 Milliman NW Executive Compensation Survey (PDF)
January 2013
The 2012-2013 edition of the Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 221 Northwest companies.
Learn more >>
2011-2012 Milliman NW Executive Compensation Survey (PDF)
December 2011
The 2011-2012 edition of the Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 232 Northwest companies.
Learn more >>
2010 – 2011 Milliman NW Executive Compensation Survey (PDF)
December 2010
The 2010-2011 Northwest Executive Compensation Survey, covering personnel in the states of Washington, Oregon and Idaho, is the only comprehensive source of data on executive compensation, benefits, and perquisites within the Northwest, with data compiled from 219 Northwest companies.
Learn more >>
Reasonable Compensation: Application and Analysis for Appraisal, Tax and Management Purposes
October 2010
For many closely held businesses, no single operating expense impacts the profitability as much as compensation does. This Guide helps practitioners whenever employee-owner compensation is subject to review and adjustment. It is also an invaluable resource when valuing non-compete agreements or calculating personal vs. enterprise goodwill.
Learn more >>
2009-2010 Milliman NW Executive Compensation Survey (PDF)
December 2009
The 2009 - 2010 Northwest Executive Compensation Survey, covering personnel in the states of Washington, Oregon and Idaho, is the only comprehensive source of data on executive compensation, benefits, and perquisites within the Northwest, with data compiled from 229 Northwest companies.
Learn more >>
Training
No upcoming events found.
Black Scholes Option Model: Global Education by iiBV (eLearning Course)
The Black Scholes Option Model was first published in 1973, but the applicability in valuation is strong to this day. Join iiBV expert Andrew Strickland as he dissects and explains the various components of the models, and how they can be utilized in your valuation.
Learn more >>
.tmb-list100.jpg?sfvrsn=723af6b2_1)
Excel for Valuation: Beginner to Advanced (eLearning course)
Whether you're new to the field or a veteran business valuation practitioner, there is no tool more critical than Excel. BVR's new eLearning course, "Excel for Valuation: Beginner to Advanced," will catapult your Excel knowledge and skills so you can work as efficiently as possible with spreadsheets, formulas and functions. You can customize the course to match your skill level; start with the very basics or jump right into more complex areas. The eLearning combination of video, notes, take-away templates, quizzes, and exercises ensure you will remain thoroughly engaged for the duration of the course.
Learn more >>
International Business Valuation Standards and Ethics (eLearning course)
Valuation is a global profession, and for many that means complying with the new 2020 International Valuation Standards and Code of Ethical Principles. This comprehensive eLearning course delivers what you need to know to demonstrate global valuation competency and understand the significant changes to the standards. See practical and relevant examples by working through an actual case study that follows all of the logical steps of a valuation engagement. Hold yourself to a higher global standard and be prepared to venture wherever your next valuation assignment takes you.
Learn more >>
International Cost of Capital: Global Education by iiBV (eLearning course)
The income approach is the most relied upon approach for most valuations, and determining the cost of capital for your engagement for a non-U.S. company is often difficult due to lack of local data. Utilizing commonly applied models in developing international cost of capital, such as relative volatility models or country yield spread models, is critical for success. Learn the shortcomings of each model in terms of their ability to capture the systematic and unsystematic risk in a subject company.
Learn more >>
Masterclass in the Valuation of Family Limited Partnerships and LLCs (eLearning course)
As professional appraisal methodology has advanced, so has the valuation of family limited partnerships (FLPs) and limited liability companies (LLCs). Adopting an analytical method for valuing FLPs and LLCs using the income and market approaches allows appraisers to more accurately and objectively determine a value that can withstand the scrutiny of IRS challenges. Experts Bruce Johnson, Jim Park, and Spencer Jefferies conduct case studies to teach the best practices for valuing noncontrolling, nonmarketable FLP and LLC interests.
Learn more >>
Monte Carlo: Applications, Examples and Best Practices for Valuation (eLearning course)
As complexity and uncertainty continue to increase, business valuation experts must up their game to master the challenges that accompany today's engagements. Rise to – and soar beyond – the occasion using Monte Carlo simulations, an indispensable method for advanced valuation scenarios. This eLearning course, "Monte Carlo: Applications, Examples and Best Practices for Valuation" distills the best instruction and content on the topic.
Learn more >>
Valuing Early Stage Companies: Global Education by iiBV (eLearning course)
Early stage companies are challenging to value. Often with undeveloped or even no revenue these companies require a unique set of tools for a business valuer. Learn the common models used to deploy valuations in this area such as the Current Value Method, Option Pricing Model, and the Probability Weighted Expected Return Method (PWERM), along with their shortcomings.
Learn more >>
Valuing Intangible Assets: Global Education by iiBV (eLearning course)
Every valuation professional needs to be able to identify the differences between intangible and tangible assets. The first step is to define the major categories of intangible assets and understand the common models used to determine value. Often the purpose of intangible valuation is for financial reporting contexts, including purchase price allocation. Join Jon Barton in this fundamental eLearning course that builds on core valuation concepts with in depth lectures and Excel-based case studies.
Learn more >>
Valuing Minority Interests: Global Education by iiBV (eLearning course)
Valuing a partial interest in a business is difficult, and when that interest is a minority ownership stake the impact to value can be significant. In this eLearning course, led by John Barton, you’ll learn methods to adjust for and quantify minority discounts. Control is a key issue, and understanding the multiple methods an appraiser can utilize is critical to a defensible valuation.
Learn more >>
26
/ August
2020
Masterclass in Normalizing Compensation
05
/ December
2017
Normalizing Owner Compensation: Up Your Analysis
14
/ September
2017
Valuation of Management Incentive Units
10
/ September
2015
Determining Reasonable Compensation: How to Deal with the Data
04
/ August
2015
How the IRS Determines Reasonable Compensation with Commentary
Deal & Market Data
RCReports
RCReports delivers a streamlined solution built on 12.9 million wage data points and a proprietary system. Heralded by CPAs, business appraisers, forensic accountants and attorneys as the new must-have resource, RCReports generates lightning fast reasonable compensation reports that are objective, accurate, and backed by methodology that combines IRS criteria, court rulings, and geographic data.
Learn more >>
News & Research
Business Valuation Update
The Business Valuation Update (BVU), a monthly newsletter with searchable online access, includes new thinking from leading professionals, detailed reports from valuation conferences, analysis of new business valuation approaches, thorough analysis of “landmark” legal cases in key business valuation issues, regulatory and standards updates, and much more.
Learn more >>
BVLaw
Turn to the exclusive BVLaw collection, which includes case digests and court opinions for thousands of business valuation and damages cases that deal with economic damages, lost profits, estate and gift tax, divorce, shareholder repression, partnership dissolution, securities litigation, and more.
Learn more >>
Blog Posts
08
/ July
2022
How To Win a Reasonable Compensation Claim From the IRS
This fascinating blog from RCReports goes over an interesting case involving a small business, the IRS, and a difference of opinion regarding what constitutes reasonable compensation. Read more >>
30
/ September
2020
The Benefits of Establishing Reasonable Compensation
We find it perplexing how often S corp. owners—who invest in their business with an eye on the future and carefully analyze the cost/benefit of every decision—take a short-term, simplistic approach to reasonable compensation: Just pick the lowest possible number to minimize payroll taxes. Read more >>
04
/ December
2018
Key Points for Developing Compensation Valuation Report Content for a Healthcare Appraisal
No specific professional standards govern the content and requirements for appraisal reports in compensation valuation (CV), and there is very little professional literature on this topic. In the BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, author Timothy Smith looks to the business valuation standards and discusses how to adapt and expand on these standards to address areas that are unique to CV practice and appraisal issues. Read more >>
24
/ October
2017
ASA BVers convene in Houston for the Advanced BV Conference
The conference sessions were an excellent mix of theory and practice—ideas that you can use in your practice right away. Read more >>