Valuation Services

American Business Appraisers, PC is a full-service appraisal firm offering a wide range of business appraisal services, including:

  • Business Valuation and Business Appraisal

  • ASC 718 and 409A Preferred and Common Stock Valuation and Compliance

  • ASC 805 Business Combinations – Valuation of Intangible Assets - Goodwill

  • ASC 350 Goodwill Impairment Testing

  • ASC 360 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

IRC 409A and ASC 718 Valuations

ABA has extensive experience in working with venture backed companies and assisting them in their compliance with IRC Section 409A and with ASC 718 financial reporting requirements. ABA has completed more than 1000 valuations for 409A and ASC 718 purposes over the past ten years.

ASC 820 Fair Value Measurements

ABA provides fair value measurements of complex securities including Preferred warrants, Restricted Share Units, hybrid debt instruments, etc.

ASC 805 Business Combination

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

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.

Family Law Litigation

We provide a variety of services related to the family law litigations including income available for support analysis, marital standard of living analysis, the division of stock, vested & unvested stock options, separate property analysis, valuation of business ownership interests, Moore Marsden calculations, and Pereira-Van Camp analysis.  

ASC 350 and 360 Valuations

ABA provides Step One annual or periodic testing for the impairment of goodwill and, if necessary, Step Two ASC 360 valuations to assist with accounting for impairment.

©2018 by American Business Appraisers.