©2018 by American Business Appraisers.

February 1, 2014

We are increasingly being called to assist attorneys or the court in various litigation matters. Business valuations are frequently required in the following circumstances:

  • in disputed family law matters when one or both spouses are owners of a closely held        b...

December 1, 2013

Report Types and Level of Service

Different USPAP reports have different uses. 

ABA principals are credentialed certified business appraisers. By both choice and professional requirement, ABA performs work and reports results pursuant to the requirements of the Uniform...

September 1, 2013

What's Real?

Are you dealing with Nominal or Real Wages? 

What's the Difference Between Nominal and Real?

As litigation support specialists, we are often asked: "What's the difference between nominal and real?" Terms like “real inflation rate”, “real interest rate”, “...

September 1, 2013

Minority Shareholder Oppression – Fraud Investigation

Family Law 

We are often asked to provide forensic accounting services in the course of work in the area of family law and in shareholder/partnership disputes. This work is often associated with a business valuation...

August 1, 2013

While teaching, a student who has been appraising real estate for years, recently asked “why business appraisers rarely discuss the concept of “highest and best use”. An excellent question.

“Highest and best use” is the legally permissible application of an asset that...

July 1, 2013

Apportionment Methods - Pereira-VanCamp

Analysis Measures Potential Community Interest in Separate Business Property

Case Study: Our client, Jones owned a computer circuit board fabrication and manufacturing company at the time the parties’ marriage in 1992. He was pre...

May 31, 2013

Like many Family Law issues, there are differing viewpoints on how to value stock options. With such local emphasis on incentive stock options as part of compensation and the nature of the companies doing work in the Bay Area, valuing stock options incident to a marita...

April 30, 2013

In an interesting recent engagement, corporate counsel for a large Northern California printer engaged us to perform the work required by an innovative and effective Buy-Sell Agreement. Negotiated over ten years ago, the Buy-Sell Agreement required the company to hire...

April 1, 2013

Current Lessons for U.S. Equity Investors

Overpaid CEOs, Unethical Officers and Consultants Betray Investors

Million of American investors, many of the older people on fixed incomes who rely on income from stock investments, lost a major part of their wealth in 2002. Thi...

March 31, 2013

As court-appointed experts, we have recently testified on some basic California Family Law principles:

Value at Date of Trial vs. Date of Separation 
An “old” issue, in the instant case the company provided environmental clean-up services and employed a workforce of a...

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Our Recent Posts

We are increasingly being called to assist attorneys or the court in various litigation matters. Business valuations are frequently required in the fo...

Testimony and the Valuation Expert

February 1, 2014

Report Types and Level of Service

Different USPAP reports have different uses. 

ABA principals are credentialed certified business appraisers. By both...

Report Types and Level of Service

December 1, 2013

What's Real?

Are you dealing with Nominal or Real Wages? 

What's the Difference Between Nominal and Real?

As litigation support specialists, we are o...

What's Real?

September 1, 2013

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