• Business Valuation and Business Appraisal
• SFAS 123R and 409A Preferred and Common Stock Valuation and Compliance
• SFAS 141R Business Combinations – Valuation of Intangible Assets - Goodwill
• SFAS 142 Goodwill Impairment Testing
• SFAS 144 Accounting for Impairment
• Forensic Accounting
• Business and Personal Injury Damage Calculations and Testimony
• Bankruptcies, Reorganizations and Recapitalizations
• Family Law Financial Analysis and Appraisal Services – Marital Dissolution
• Mergers and Acquisitions
• Litigation and Litigation Support Services
• Alternative Dispute Resolution and Mediation Services
• Estate and Gift Tax Valuations
• Family Limited Partnership and Multi-tiered Entity Valuations
• Reorganizations and Recapitalizations

 SFAS 409A and 123R Valuations

ABA has extensive experience in working with venture backed companies and assisting them in their compliance with IRC Section 409A and with FAS 123R financial reporting requirements. ABA has completed more than 300 valuations for 409A and 123R purposes over the past three years.

 SFAS 141R Business Combinations

ABA provides intangible asset valuations and assists clients with GAAP required purchase price allocation associated with the purchase or assets or stock including mergers.

 SFAS 142 and SFAS 144

ABA provides Step One annual or periodic testing for the impairment of goodwill and, if necessary, Step Two SFAS 144 valuations to assist with accounting for impairment.

 Litigation Support

ABA provides in depth valuations for most types of civil litigation, including marital dissolutions. ABA has experience as Section 730 court appointed experts, as well as acting as the valuation expert for plaintiffs or defendants.

 Estate and Gift Tax Valuations

We assist business owners and their advisors by providing accurate and defensible business valuation reports for estate and gift tax purposes. The proper application of minority interest and marketability discounts requires rigorous analysis. ABA employs benchmarking, factor rating, and various option pricing models to estimate the range of the discounts.

 Family Limited Partnerships and Multi-tiered Entity Valuations

A discrete discount study, ABA analyzes asset classes and the compares and contrasts the subject interest to closed end funds, publicly traded partnership data, and various authoritative technical references to determine the adjustment for differences in degree of control (minority interest) and marketability.

 Dissenting Shareholder / Minority Shareholder Statutory Fair Value Appraisals

In most states, specific statutory relief and protection is afforded minority shareholders in valuation disputes with majority shareholders. Customarily, applicable state statutes define the standard of value and determine the application of discounts, if any.

 Corporate Governance and Alternative Dispute Resolution

ABA principals have served as court appointed and jointly stipulated Provisional Board Members and Receivers. Both principals have experience as senior financial officers and executive management. Through tie-breaking votes, corporate strategy, operations review and required decisions are advanced without harm to the subject company.

 Alternative Dispute Resolution / Arbitration / Mediation

Many (if not most) litigated disputes come down to disputed facts and monetary compensation for damages. ABA principals have mediated and been arbitrators in 50 or more cases where business, accounting and financial issues are the disputed issue. In our experience, season and skilled financial professional can add significant value to such disputes.