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The National Association of Certified Valuators and Analysts® (NACVA®) has been educating and credentialing CPAs and other financial advisors to support business owners in understanding the value of their business for the past quarter century. NACVA’s  global Certified Valuation Analyst® (CVA®) designation is the most widely recognized valuation credential and the only business valuation credential accredited by the National Commission for Certifying Agencies® (NCCA®).

Analyst Consideration of Negative Influences on S Corporation Business Values

(Part II of II) There are special tax considerations related to the transfer of S corporation stock at the time of the owner’s death. Therefore, owners of S corporation stock must be intentional with regard to the risks (and the tax costs) associated with an inadvertent termination of the subject entity’s S corporation status. S corporation owners—and analysts—should be aware that many states tax S corporat ...

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Analyst Consideration of Negative Influences on S Corporation Business Values

(Part I of II) Analysts are quick to identify and quantify the implicit and explicit S status economic benefits in the S corporation business valuation. The objective of this discussion is to summarize the offsetting economic risks associated with an S corporation ownership interest. Analysts should be equally aware—and intentionally consider the risks as well as the benefits—of S corporation status in the ...

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Personal Goodwill

Identification First! Few articles in the business valuation profession address the identification component of valuing goodwill, particularly personal or professional goodwill in the context of matrimonial dissolution matters. Current literature provides valuation professionals with techniques regarding the quantification or valuation exercise (e.g., cost approach, discounted cash flow, relief from royalty ...

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Unimpeachable Mechanisms of Compliance—Sustainable Standard Setting in the Wake of the Woke

Conclusory Conclusions and Opinionated Opinions Tests of Time While there is usually more than one reason that something bad occurs, it is often standard setters or practitioners that are rightfully or wrongfully accused of actions or inactions that may or do have a detrimental impact on an industry, case, business, or even members of a protected class. This twelfth article of the unimpeachable neutrality s ...

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Best Practices for Bankruptcy-Related Property Appraisals

Part IV of IV This article is the fourth (Read Part I, Part II, and Part III) and final part of a series related to the development of—and the reporting of—a bankruptcy-related appraisal of debtor company industrial or commercial property. This part considers (1) the valuation synthesis and conclusion process and (2) the reporting of the bankruptcy-related property appraisal. Introduction Property appraisal ...

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Best Practices for Bankruptcy-Related Property Appraisals

Part III of IV This four-part article summarizes what valuation specialists in all property appraisal disciplines (herein called “appraisers”), company managements, and their legal counsel need to know about property appraisals prepared within a bankruptcy environment. For purposes of this discussion, the term property includes real estate and real property, tangible personal property, and intangible person ...

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Best Practices for Bankruptcy-Related Property Appraisals

Part II of IV This article is part two (read Part I here) of a four-part series related to the bankruptcy-related appraisal of industrial and commercial company real estate and real property, tangible personal property, and intangible personal property. Part one of the series considered all of the reasons why a valuation specialist in any appraisal discipline (herein called an “appraiser”) may be retained t ...

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Valuing a Pass-Through Entity for Gift and Estate Purposes

Tax Saving Tips for Small Business Owners This article discusses the recently issued Rev. Proc. 2022-32. The revenue procedure also serves to remind every estate planner that the days of the high lifetime exemption will soon be ending starting in 2025, if not sooner with all the uncertainties in Congress and the economy. The author discusses the merits of gift-giving in light of the potential changes. On Ju ...

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Best Practices for Bankruptcy-Related Property Appraisals

Part I of IV This is the first article of a four-part series. This initial article summarizes the generally accepted property appraisal approaches and methods that appraisers typically consider in a bankruptcy-related assignment. This discussion also describes the property appraisal synthesis and conclusion process. Due to the litigious nature of a bankruptcy proceeding, bankruptcy-related property appraisa ...

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The Appraisal Process

An Outline for Making Awards Useful and Final (Part III of III) Appraisal is a frequently used and often maligned method to adjudicate disputes in the property insurance world. Typically, appraisal is used for the purposes of evaluation only and will not bring finality to a claim in which coverage, or, in certain jurisdictions, causation is also being disputed. Although the perceived advantages of appraisal ...

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My Unimpeachably Abductive Inference

Conclusory Conclusions and Opinionated Opinions Tests of Time The current valuation environment tends to be more about supporting the conclusion of value based upon the chosen approach and methodology with consideration of all three approach to business valuation far too often involving little more than the analyst placing a wet finger in the air and saying “ah yes, a discounted cash flow.” This eleventh ar ...

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The Appraisal Process

An Outline for Making Awards Useful and Final (Part II of III) Appraisal is a frequently used and often maligned method to adjudicate disputes in the property insurance world. Typically, appraisal is used for the purposes of evaluation only and will not bring finality to a claim in which coverage, or, in certain jurisdictions, causation is also being disputed. Although the perceived advantages of appraisal ...

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The Appraisal Process: An Outline for Making Awards Useful and Final

Guidelines for Resolving Disputes in First Party Property Insurance Claims (Part I of III) Appraisal is a frequently used and often maligned method to adjudicate disputes in the property insurance world. Typically, appraisal is used for the purposes of evaluation only and will not bring finality to a claim in which coverage, or, in certain jurisdictions, causation is also being disputed. Although the percei ...

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Alternative Ways of Pricing Valuations

And Valuation Consultations Business valuation reports are somewhat of a competitive product. We may not feel that way because of all the effort we put into them, but many clients do not understand the value to them and look at the valuation as a “mechanical” process. Additionally, there are many other valuation preparers that provide valuations at fees substantially below what a valuation professional migh ...

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Understanding Complex Compensation in Marital Divorce

VPS StraightTalk Webinar, June 22, 2022 On June 22, 2022, VPS StraightTalk Webinar held a webinar that featured Marc Bello. This article summarizes the issues presented in the webinar, “Understanding Complex Compensation in Marital Divorce.” “Understanding Complex Compensation in Marital Divorce” by Marc Bello, CPA, ABV, CVA, MST, Partner with Edelstein & Company, LLP, was broadcast by VPS StraightTalk ...

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How Our Brains Work

Tied Into Business Valuation This article provides readers with current information that emphasizes how the brain works. Understanding how the brain works and factors that may affect it positively or negatively may impact conclusions and factors that find their way into a business valuation. There are potential biases and/or blind spots. The author is not a neuroscientist but shares neuroscientific knowledg ...

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Declining Popularity and Uncertain Outlook for SPACs

A Shake-up in the Evolution of the Healthcare Industry? As covered in a May 2021, NACVA QuickRead article, special purpose acquisition companies (SPACs) began tremendous growth in 2020 and looked to be a new mainstream avenue of investing. Two years later, the growth of SPACs across all industries, including healthcare, has plateaued and appears to be dropping in some industries. This article will examine h ...

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Determining the Price for One

When All You Have is the Price for Many (Patents) It is rare for all patents included in portfolio license or sale agreements to have equal value. In a patent infringement case, the individual values of the patents are needed. So, when only a small subset of patents are at issue, how can we estimate their worth? This article provides insight as to how value can be adduced. It is rare for all patents include ...

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Resolving or Explaining Valuation Disputes

Through Pop Culture References It often takes more time and skill to explain something simply and shortly and less time to use a lot of words, spreadsheets, and technical jargon. Nevertheless, pop cultural references can be used to quickly crystalize issues because many people are familiar with them and their underlying meaning. This article identifies some pop cultural references that can be used to help r ...

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What Changes to the Lease Accounting Standards Means

For Business Valuations Accounting Standards Codification (ASC) Topic 842: Leases is the lease accounting standard published by the Financial Accounting Standards Board, which replaces prior guidance from ASC Topic 840. ASC 842 brings previously off-balance sheet operating leases onto a company’s balance sheet. The new standard takes effect for private companies in fiscal years starting after December 15, 2 ...

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