Estate Planning and
Gifting / Settlement
While it is important to manage and minimize the taxation
impact, while transferring ownership interests it is just
as important to have a full, complete, well-reasoned and
documented appraisal of the subject interest to meet IRS
disclosure requirements and fairly treat estate beneficiaries
and settlers
Family Limited Partnerships
Assignment of control and liquidity adjustments for Family
Limited Partnerships, Limited Liability Corporations and Trusts.
Shareholder
agreements
Businesses change over time. It is important to address valuation
issues at the inception of a business. Every business with
multiple owners should have an agreement (buy-sell agreement)
that defines what happens when shareholders die, become disabled,
depart the business, or disagree.
We can help you and your attorney define the terms of such
agreements and review them periodically to make adjustments
for any changes that may occur in your business. In our opinion,
it is good business to review your existing shareholder or
buy-sell agreement on an annual basis.
Types
of Valuation Reports
Valuation
of Pattents and Royalties
Purchase Price Allocation
– Identification and valuation of intangible assets
acquired in accordance with SFAS 141.
Stock Option / Warrant Pricing –
Independent valuation for emerging companies setting stock,
stock option or warrant prices. Testing for “Cheap
Stock” compensation issues.
Intangible Asset Valuation
Using relief from royalty, cost to duplicate, and comparable
transaction research, ABA has prepared intangible asset
valuations of all kinds (see below). ABA also has experience
in asset allocation, personal vs. entity goodwill (Martin
Ice Cream) allocation and other related issues.
• Marketing related intangible assets
(trademarks, trade names, brand names, logos)
• Technology related intangible assets
(process, patents, patent applications, and technical
documentation)
Artistic related intangible assets
(literary works, copyrights, compositions, maps, and engravings)
• Data processing related intangible assets
(proprietary computer software, software copyrights,
integrated circuit masks and masters)
• Engineering related intangible assets
(industrial design, product patents, trade secrets, engineering
drawings, schematics and blueprints)
• Customer related intangible assets (customer
lists, customer contracts, customer relationships
and open purchase orders)
• Contract related intangible assets (favorable supplier
contracts, license agreements, franchise
agreements and non-compete agreements.
• Human capital related intangible assets (trained
and assembled workforce, employment agreements
and union contracts)
• Location related intangible assets (leasehold interests,
mineral rights, easements, air rights
and water rights.
• Goodwill related intangible assets (institutional
goodwill, professional practice goodwill, celebrity
goodwill and general business going concern value)
Stock
Ownership Plans
Tangible & Intangible Value
Identification
Valuation of Pattents and
Royalties
Purchase Price Allocation
– Identification and valuation of intangible assets
acquired in accordance with SFAS 141.
Stock Option / Warrant Pricing –
Independent valuation for emerging companies setting stock,
stock option or warrant prices. Testing for “Cheap
Stock” compensation issues.
Intangible Asset Valuation
Using relief from royalty, cost to duplicate, and comparable
transaction research, ABA has prepared intangible asset
valuations of all kinds (see below). ABA also has experience
in asset allocation, personal vs. entity goodwill (Martin
Ice Cream) allocation and other related issues.
• Marketing related intangible assets
(trademarks, trade names, brand names, logos)
• Technology related intangible assets
(process, patents, patent applications, and technical
documentation)
Artistic related intangible assets
(literary works, copyrights, compositions, maps, and engravings)
• Data processing related intangible assets
(proprietary computer software, software copyrights,
integrated circuit masks and masters)
• Engineering related intangible assets
(industrial design, product patents, trade secrets, engineering
drawings, schematics and blueprints)
• Customer related intangible assets (customer
lists, customer contracts, customer relationships
and open purchase orders)
• Contract related intangible assets (favorable supplier
contracts, license agreements, franchise
agreements and non-compete agreements.
• Human capital related intangible assets (trained
and assembled workforce, employment agreements
and union contracts)
• Location related intangible assets (leasehold interests,
mineral rights, easements, air rights
and water rights.
• Goodwill related intangible assets (institutional
goodwill, professional practice goodwill, celebrity
goodwill and general business going concern value)
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