• Practice Management - QuickRead Top Story

    Vetting a Client’s Projection

    February 25, 2026

    A Process As valuation professionals, we sometimes serve dual roles. In this article, the author shares a step-by-step listing of his vetting process. This checklist is meant as his guide but is also used to help clients start the projection process. The guide is for anyone using a projection as a guide to a valuation analysis. Business valuators are typically provided with a client’s budget or financial projection which can help when preparing the eventual valuation. In most situations, these are optimistic and are usually intended to convince a lender or investor to make a positive decision, so it needs…

  • QuickRead Top Story - Valuation/Appraisal

    Back to Basics

    September 23, 2020

    COVID-19’s Impact on Micro and Small Business Valuation As summer comes to an end, while COVID-19 remains a concern, business owners have resumed contemplating their succession and growth strategies. What have valuation analysts learned? In this article, the author shares additional questions that business valuation practitioners should be asking. The hysteria from the huge unforeseen social and economic changes arising from COVID-19 is starting to fade. For business valuators that means we are seeing our normal valuation processes and procedures, with modifications, are sufficient to value micro and very small businesses with revenues under 10 million dollars. These modifications mean…

  • Case Law - QuickRead Featured

    Case Law—State: Ohio Rules on Experts, and Delaware on Share Value

    November 20, 2012

    Cases in Ohio, Delaware Assess Acquisition Share Value, Family Business In Iacampo v. Oliver Iacampo, the Ohio Court of Appeals rules on the appropriate use of experts in valuing a family business, the nature of passive income, and financial help from the wife’s parents. In Delaware,  Gaerreald v. Just Care, Inc. turns on proper methods for determining share value, the value of an expert opinion, and deference to management projections.