Dec 9, 2022 | Blog, The Valuation Report
Rule 702, part of the Federal Rules of Evidence in effect since 2000, covers testimony by expert witnesses, including those who testify in valuation litigation. The rule states that “a witness who is qualified as an expert by knowledge, skill, experience, training or...
Dec 8, 2022 | Blog, The Valuation Report
The physician self-referral law, known as the Stark law, was enacted in 1989 when healthcare was primarily paid for on a fee-for-service basis. At the time, it was recognized that physicians might have a profit motive for self-referral, so the Stark law prohibits...
Dec 7, 2022 | Blog, The Valuation Report
As the world changes, so does the valuation arena. One of the issues of interest in the international valuation community is the “value” of social value. Is it real? Is it measurable? Is it worth including in a valuation? The concept is “in its infancy,” according to...
Oct 10, 2022 | Benefit Plans, Blog, Business Valuation, Exit Planning, The Valuation Report
Employee stock ownership plans (ESOPs) provide tax-saving opportunities for business owners who want to cash out and transfer ownership to employees without immediately giving up control of the business. However, valuing stock held by an ESOP is an ongoing challenge...
Aug 15, 2022 | Blog, Business Valuation, Closely Held Businesses, Estate Planning, Exit Planning, Manufacturing, Mergers and Acquisitions, Real Estate and Construction, The Valuation Report
Over the last two years, market conditions — from cost increases and forced shutdowns to shortages of labor and supplies — have taken their toll on many businesses. While owners of distressed businesses may hope to turn things around, some will unfortunately...
Mar 31, 2022 | Blog, The Valuation Report
When it comes time to sell the company, owners often believe their business is worth far more than it really is. Valuation analysts are often the bearers of bad—but realistic—news in this regard, explaining that value depends on several factors, including the nature...
