Horse Sense and Daubert Challenge in the Tax Court

T.C. Memo. 2019-64 Skolnick v. Commissioner Whether you are an owner of a horse or not, you probably recognize that horse sense equates to common sense. If you are an appraiser of business interests or personal property, horse sense, in the practical… Read More
Read More
Categories: Blog, In the News, Valuation

BIG Time: Applying a Discount for the Tax Liability Related to Built-In Gains

Calculating the Discount for Imbedded Capital Gains on C Corporations In recent years, courts have increasingly allowed experts to apply a discount for the tax liability related to built-in gains (BIGs) when determining a C corporation’s value for… Read More
Read More

Marketability: Questions to gauge it — or lack thereof

The discount for lack of marketability (DLOM) is often a contentious issue. Why? First, the DLOM can have a significant impact on the value of a business interest, reducing it by, say, 15%, 30% or more. Moreover, quantifying the appropriate discount… Read More
Read More
Categories: Blog, Sale Process, Valuation

How Should I Handle an Unsolicited Offer for my Company?

Let’s ask a question: How many times have you received an unsolicited offer to buy your company in the mail, by email or a phone call? What did you do? The buy direct strategy of many and varied buyers puts an owner in an uncomfortable position, es… Read More
Read More

How “Selling” Your Customers Can Help You Sell Your Business

Are you selling?   What are you selling….?    Over the years, after experiences with many business owners and their advisors, we tried to identify the best determinates of profitability and the ability to transfer the business. From these dis… Read More
Read More

Ensure Your Company’s Secrets Remain That Way

Buyers and sellers might disagree about many things, but one concern shared by both parties is the risk of sharing too much proprietary data. This is particularly true early in the deal process, when neither party wants to give inside information to… Read More
Read More

Valuation Basics - What You Need To Know Before Transferring Ownership

Valuation Basics:  Over the next 10 years or so, studies estimate that as much as $30 trillion in wealth will transfer to the next generation. Much of this wealth will come in the form of private business interests. How much is your business worth?… Read More
Read More
Categories: Blog, Valuation

Six Power Ratios to Start Tracking Now

Doctors in the developing world measure their progress not by the aggregate number of children who die in childbirth, but by the infant mortality rate – ratios of the number of births to deaths. Similarly, baseball’s leadoff batters measure thei… Read More
Read More

Efficiency Can Be A Persuasive Selling Point

Business sellers are always well advised to highlight their strengths — such as experienced management, distinctive products or a strong brand — when marketing their company to prospective buyers. One potential key value driver that’s often ove… Read More
Read More


Are you stuck trying to figure out how to create some recurring revenue for your business?  You know those automatic sales will make your business more valuable and predictable, but the secret to transforming your company is to think less about what… Read More
Read More

For More Information

Fill out our online form