Valuation Advisory Services

Selling a business. Transferring wealth. Acquiring assets. Evaluating a business combination. All are scenarios business owners face. The common question; what is the value of the business, interest, security, or asset? HCVT’s Valuation Advisory Services professionals assess the financial, strategic and operational aspects of the business and perform a valuation tailored to a specific purpose, use, and reporting need.

We specialize in serving closely-held business owners and understand the challenges associated with valuing assets that are illiquid and lack market-based comparisons. Our valuations help business owners mitigate risk by providing calculations or conclusions of value that are objective and supportable.

Marketplace analysis, coupled with quantitative and qualitative considerations serve as the foundation of our valuation approach, as opposed to merely theoretical models that often lack marketplace realities. Our valuation process begins with in-depth research and analysis that includes discussions with management concerning operations, projections, and an assessment of the economic and competitive landscape that impacts the valuation. and takes into account a myriad of quantitative and qualitative considerations. Our valuation approach is supplemented by the firm’s industry and service line subject matter professionals providing value-added capabilities.

Our Valuation Advisory Services include:

Valuation Opinions

• Fair Market Value Opinions
• General Corporate Planning
• Employee Stock Ownership Plans (ESOP)
• Redemption of Shareholder Interests (tender offers)
• Involuntary Liquidation
• Buy-sell Agreements
• Eminent Domain
• Personal Goodwill

Valuations for Tax Reporting

• Estate Taxes
• Gift Taxes
• Wealth Transfer and Succession Planning
• Charitable Contributions (IRC §170)
• Stock Compensation (IRC §409A)
• C-Corporation Conversion (IRC §1374)
• Qualified Small Business Stock (IRC §1202)
• Purchase Price Allocation Among Entities (IRC §338)

Valuations for Financial Reporting

• Purchase Price Allocations (ASC 805)
• Stock Compensation (ASC 718)
• Impairment Testing (ASC 350)
• Fresh-start Accounting (ASC 852)
• Mark to Market (ASC 820)

Advisory Services

Transactional (M&A)

• Preparation of buyer/seller target lists
• Synergy analysis
• Offer evaluation
• Strategic alternative assessment

Financial Planning & Analysis (FP&A)

• Profit analysis (customer/product/division)
• Long-term projections
• Integrated cash-flow modeling
• Incentive compensation planning

Fair value measurement for financial reporting and tax valuation may differ and the team at HCVT understands these complexities. Click here to view the reporting requirements we assist our clients with.