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To Discount or Not to Discount (That is the Question)

To Discount or Not to Discount (That is the Question)

by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, Valuations

Value is relative. Some assignments require the valuation of a minority interest that may lack control and “marketability,” while others call for an appraisal of the entire entity on a controlling basis. How do these situations differ, and how are these differences...
Valuing In-Kind Distributions of Closely Held Stock in Divorce

Valuing In-Kind Distributions of Closely Held Stock in Divorce

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Which would you (or one of your clients) rather receive in a divorce settlement: cash or stock in a closely held business that is controlled by your former spouse? When divorce gets ugly, and it often does, cash might be a safer bet than in-kind distributions, but the...
Court Affirms Rightness of Expert’s ‘Marital Value’ Calculation

Court Affirms Rightness of Expert’s ‘Marital Value’ Calculation

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

In re Honer, 2015 Cal. App. Unpub. LEXIS 2531 (April 9, 2015) In a bitter California divorce, the valuation of two grocery stores was a sore point. The wife attacked the work of the husband’s expert because he used what he called the “marital value.” The appeals court...
How Purchase Offers Factor into the Valuation Equation

How Purchase Offers Factor into the Valuation Equation

by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations

Have you ever heard a business owner brag, “I was offered $X million for my business!”, or have you been lucky enough to receive an offer from another party to purchase your private business stock? It seems that such offers reveal how much an objective...
A Joint Expert Could Be Just What the Court Ordered

A Joint Expert Could Be Just What the Court Ordered

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

There is a common perception that financial expert witnesses are biased in favor of their clients’ financial interests. In truth, credentialed professionals must adhere to various ethical standards that require them to be independent and objective when serving...
What Do Business Valuation Standards Mean to Business Owners?

What Do Business Valuation Standards Mean to Business Owners?

by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations

There is a growing need for valuation services among small businesses. There is a variety of reasons why business owners need to know the value of businesses, business interests and intangible assets, including sales transactions, financing, taxation, financial...
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Recent Posts

  • A New Maine Tax Law Could Reduce Your Federal Tax Bill — Here’s What You Need to Know
  • U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
  • Massachusetts Appellate Court Finds Double and Maybe Triple Dipping and Reverses and Remands
  • Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit
  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife

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