商业估价服务
Whether you are getting ready to buy or sell a business or need a valuation for gift and estate tax reporting, LBMC’s business valuation services offer support for both our business and individual clients.
LBMC’s valuation and advisory team has comprehensive experience to provide defensible valuations in a responsive and timely manner. We can provide solutions for both traditional and complex valuations on behalf of closely held and middle market companies, 医疗保健组织和医师实践, 公共, 准上市公司和私人股本公司, 以及高财富的个人.
We have the certifications and expertise to analyze and communicate the valuations of companies, 无形资产, 以及补偿安排. We also have an understanding of regulatory 合规 issues that impact 医疗保健 and other industries.
LBMC offers business valuation services using an in-depth understanding of accepted valuation methodologies to produce a defensible report for appraisals and fairness opinions. 将LBMC的估值服务与明升体育app下载税收相结合, 交易咨询服务, accounting and financial expertise within LBMC’s Family of Companies, we can effectively customize services across divisions all under one roof.
商业估价服务
- 赠与税和遗产税的规划和报告
- Financial reporting (purchase price allocations, goodwill impairment testing)
- 股票薪酬(第409A条和第83(b)条)
- 合并 & 收购(M&一)估值
- 无形资产估值
- 员工持股计划(ESOPs)
- 现金流量预测为战略业务规划
- s公司选举
- 购买/出售协议
- 合资协议
- 尽职调查服务
- 公平的意见
医疗保健评估解决方案
- 公司估值
- 无形资产
- 交易补偿安排
- 法规遵从性
- 需要证明书(“证明书”)
- 商业合理性研究
- 固定资产
- 财务报告的估值
- 诉讼支援服务
- 医生聘用安排
- 医生随叫随到安排
- 医务主任安排
- 管理服务协议
- 合资企业和领导安排
- 专业服务安排
- 补贴及/或收款保证安排
- 临床联合管理安排
- 尽职调查
额外的资源
财务报告及估值
LBMC为财务报告目的提供估值服务, including purchase price allocations (ASC 805) and goodwill impairment testing (ASC 350). 明升体育app下载客户遍及各行各业(如.g. 分布, 医疗保健, 技术, manufacturing) and have retained us to value several types of 无形资产, 包括以下内容, 以及复杂的盈利情况:
- 商品名称和商标
- 内部开发的专有软件
- 过程中的研究和开发
- 客户合同和关系
- 待办事项列表
- 不竞争协议
- 组装工作
股票薪酬与员工持股计划(ESOPs)
LBMC provides business valuation services for ESOPs and stock-based compensation, 包括股票期权, 限制性股票和股票升值权, that help our clients navigate tax issues related to the issuance of stock-based compensation to their employees. Two common events requiring an independent valuation are as follows:
- 公司发行员工持股计划要求 节409 合规 with tax regulations to establish the strike price for stock options that is greater than or equal to fair market value.
- A company issues restricted stock and the employee receiving restricted stock desires to make a 第83(b)条选举.
兼并与收购(M .&A)
LBMC的米&A valuation team can help your business navigate the financial complexities of mergers and acquisitions. 当你要买或卖公司的时候, 或者至少是其中的一部分, 你要确保价格是合理的. We can all agree that the seller desires top dollar while buyers prefer a bargain. 确定公允价值价格可能是一个挑战. 因此, 当明升体育app下载团队进行评估时, 我们考虑所有相关的方法，并提供一个公正的, well-researched valuation to help you understand the value assigned to the business sale.
作为一家覆盖全国的区域性公司, LBMC offers expert valuation and appraisal services for mergers and acquisitions. 明升体育app下载团队为商业卖家提供代理服务, 和买家, 帮助他们做出最佳的收购决策. Our seasoned professionals can tailor services to provide your business with several valuation approaches and are also equipped to assist with other aspects of the due diligence and transaction process.
为估值准备买卖协议
Businesses with more than one owner should always have a buy-sell agreement to handle both expected and unexpected ownership changes. 创建或更新公司的买卖协议时, be sure you’re prepared for the valuation issues that will come into play.
触发激活买卖协议的事件
Emotions tend to run high when owners face a “triggering event” that activates the buy-sell. 这些触发事件包括所有者的死亡, 已婚业主的离婚或业主之间的纠纷.
The departing owner becomes the seller who wants to maximize buyout proceeds. 买家是其他所有者或企业本身, and it’s in the buyer’s financial interest to pay as little as possible. A comprehensive buy-sell agreement takes away the guesswork and helps ensure that all parties are treated equitably.
Some owners decide to have the business valued annually to minimize surprises when a buyout occurs. A requirement for a formal valuation by a qualified business valuation professional is always preferable to using a static valuation formula in the buy-sell agreement because the value of the interest is likely to change as the business grows and market conditions evolve.
买卖协议协议
至少, the buy-sell agreement needs to prescribe various valuation protocols to follow when the agreement is triggered, 包括:
- 如何定义价值?
- 谁来评估公司的价值?
- 估价折扣适用吗??
- 谁来支付评估费?
- 估价过程的时间表是什么时候?
It’s also important to discuss the appropriate “as of” date for valuing the business interest. The loss of a key person could affect the value of a business interest, so timing may be critical.
制定买卖协议
企业主往往把计划问题放在次要位置, especially when they’re young and healthy and owner relations are strong. 然而, 你今天安排的细节越多, including a well-crafted buy-sell agreement with the right valuation components, 一旦出现收购问题，解决起来就会越容易. LBMC的业务评估团队很乐意提供帮助.
