©2018 by American Business Appraisers.

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...

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...

March 1, 2013

Messrs. Eggers and Laversin are often asked to provide senior financial management assistance to companies in need of temporary assistance with special problems. ABA works with businesses to assist with turnaround situations, cash flow improvement, creditor workouts, i...

February 1, 2013

As now required by ASC 805, we were recently engaged to assist a Silicon Valley-based company to first directly value the purchased intangible assets and then assist corporate accounting in allocating the purchase price. It is no longer acceptable to bunch the excess p...

January 1, 2013

We have been involved in dozens of disputes in which each side retained a business appraiser, and the two resulting opinions differed sufficiently that no negotiated settlement was immediately feasible. Some of these cases involved actual litigation, some involved arbi...

December 1, 2012

Professional standards present a clear distinction in our work and the expression of our estimates of value as (1) calculations, (2) within a scope restricted report, (3) within a full self-contained report and (4) in a review report. In many cases, potential clients c...

October 31, 2012

In a recent case, we were deposed presenting what opposing counsel later termed “a well-reasoned report” that assisted the litigating parties and counsel to reach a pre-trial settlement. In the instant case, we estimated a range of damages to a plaintiff resulting from...

September 30, 2012

A significant part of our practice addresses the value of minority limited partnership interests. Properly planned with an appropriate business purpose and by skilled legal counsel, a family limited partnership can provide a vehicle for family asset management and esta...

August 31, 2012

In many cases, deadlocked and disputing equal shareholders turn to the courts for dispute resolution and assistance. In three different cases (2001-2003) we have been appointed and approved by the court and shareholders to serve as a Provisional Director pursuant to CC...

Please reload

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

1/1
Please reload

Tags

Please reload