by Royer Advisors | Dec 11, 2024 | Valuations
Valuing a private business is a complex process, but most closely held business owners want to know the value of their investments, especially if they are going to sell or gift shares to family members or charities. It is vital to hire a valuation professional who...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Clear-View Techs., Inc. v. Rasnick, 2015 U.S. Dist. LEXIS 72601 (June 3, 2015); Clear-View Techs., Inc. v. Rasnick, 2015 U.S. Dist. LEXIS 71990 (June 2, 2015) In an intellectual property case, the court determined what qualifies as admissible rebuttal testimony under...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Valuation experts often criticize the Excess Earnings Method, calling it ambiguous, over-simplified or outdated. But it’s still used in some jurisdictions as a way to value small businesses and professional practices, especially in a divorce setting. The method...
by Royer Advisors | Dec 11, 2024 | IRS Regulation, Tax Planning, Tax Preparation
The new year brought some good news from the IRS for Maine Employers. They announced that the due dates for filing 2015 Affordable Care Act (ACA) information returns have been extended. This gives employers extra time to provide the forms to the recipients, and file...
by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations
“The whole is greater than the sum of its parts.” This is a common phrase, but it’s not as common for businesses to realize that this same theory can apply in the valuation of interests in a business. Controlling Interest is Valuable A publicly traded business is...