Business Valuation Services

What's This Business Interest Worth?

Determining the value of someone's interest in a closely held business can be important for both tax and business reasons. But determining value is not always easy since there is rarely an established market for closely held business interests. That's why an objective, professionally prepared business valuation is essential.

Select a Qualified Business Valuation Professional

Brady, Martz & Associates business valuation consultants use a comprehensive approach to valuing business interests. We perform an in-depth analysis, using relevant market data, and apply current and relevant valuation techniques to ensure an accurate and defensible business valuation report. In addition, we monitor statutory authority, administrative rulings, and judicial precedent to ensure the valuation complies with legal and professional standards.

Brady, Martz & Associates valuation professionals have demonstrated their expertise in business valuations by becoming accredited in business valuation through the American Institute of Certified Public Accountants. Our involvement and participation in professional associations and continuing education keeps us abreast of the latest developments in the increasingly sophisticated field of business valuations.

Business Valuations Serve Many Needs

Brady, Martz & Associates performs independent valuations for many business reasons, including:

Estate and Gift Taxes

Valuations of closely held business interests are beneficial for estate planning, estate settlement, and Internal Revenue Service reporting of estate or gift transactions. A properly prepared valuation can help avoid: 1) an IRS challenge that could overturn an estate plan; 2) exposing the estate to undervaluation penalties; 3) disputes among heirs.

Income Tax Purposes

Certain transactions may require determining the fair market value of stock in a closely held business to accurately assess tax liability which can help avoid overpayment or underpayment of taxes. Tax-related valuations are prepared for a variety of purposes, such as: compensation in the form of stock or options, charitable contributions, S corporation elections, and purchase price allocations.

Business Acquisition, Sale, or Merger

In selling situations, a valuation may help set realistic price expectations. If someone is planning to buy a business, a valuation may protect him or her from paying more than the business is worth. Conversely, someone trying to sell a business interest will want to ensure a fair selling price.

Litigation Support

Attorneys rely on our business valuation professionals' opinions, as well as their reports, to help substantiate claims and defend positions in situations such as business and marital dissolutions, lost profit cases, insurance claims, and more.

 

Determining the Level of Detail You Need

Brady, Martz & Associates business valuation consultants can provide the level of service you require, ranging from informal calculations to a comprehensive appraisal report. We'll help you determine which of the following valuation services you need:

Appraisal Report

This comprehensive, narrative report expresses an independent opinion on the value of a business interest. The report provides a logical progression which clearly communicates pertinent information, valuation methods, and conclusions. The result is a report that is easy to understand, with information that can be defended, if necessary.

Summary Letter Report

If the report is for client use only, we can issue a Summary Letter Report that states material factors leading to the report's conclusions. If a third party challenges the value conclusion, we can use additional work-file information to produce an appraisal report.

Calculations

For calculations engagements, which provide an approximate indication of value, we perform limited procedures agreed to in advance with our client. This type of engagement is appropriate when a client wants an estimate of business value, buy does not require a formal opinion.

Expert Testimony

In addition to preparing written valuation reports, our valuation professionals offer the experience and credentials to provide trial preparation assistance, expert testimony, and review of other expert reports.