Business Valuation

The valuation professionals at BKM Sowan Horan, LLP have performed hundreds of valuations of businesses, business interests (both minority and controlling) and intangible assets. We have performed valuations for nearly every conceivable purpose, in conjunction with both litigation matters and for non-litigation purposes, including:

  • Estate and gift tax planning and compliance
  • Other transfer planning
  • Allocation of purchase price for tax and financial reporting
  • Other fair value reporting
  • Goodwill impairment testing
  • Stock options
  • ESOPs
  • Mergers and acquisitions
  • Buy/sell agreements
  • C to S corporation conversion
  • Obtaining financing
  • Minority shareholder oppression actions
  • M&A disputes
  • Shareholder/partner disputes
  • Estate, trust and probate disputes
  • Marital disputes
  • Executive compensation

Our valuation reports are prepared under the standards as promulgated by the American Institute of Certified Public Accountants, the National Association of Certified Valuators and Consultants, and the Appraisal Foundation.

In addition, we have a well-established track record representing our clients before the IRS on valuation matters. In today’s environment, performing valuations under the “fair market value” standard for tax purposes involves the need to remain up to date on the on the most current methodologies and the latest developments in Tax Court cases. This is especially true with respect to the area quantifying valuation discounts for lack of control, lack of marketability and others that will stand up against the greatest of IRS scrutiny.