Business Valuation
Our Business Valuation Group is focused on addressing the complex and evolving valuation demands of a wide variety of tax, financial reporting and transactional situations. Our team of appraisers includes Certified Public Accountants, financial analysts and accredited appraisers and CFA candidates who have significant experience across numerous industries.
Industries We Serve
While we serve a broad spectrum of industries, we have extensive experience with venture-backed, technology-driven and many other companies that can present unique valuation challenges at different points in their growth cycle.
Learn MoreOur Services
Our valuations are part of an integrated approach to our clients’ specific business context, and we work closely with other service lines within Frank, Rimerman. The quality of our valuation work exceeds the standards set by Big Four valuation scrutiny, Securities and Exchange Commission (SEC) inquiries and Internal Revenue Service exams.
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Equity Security Valuations – IRC 409a & ASC 718
Stock based compensation comes with strict measurements, compliance and reporting demands, supported by rigorous valuations. For both IRC 409a and ASC 718, we determine the fair market value of a company’s stock in the context of both simple and complex capital structures. While we routinely work with VC backed private companies at all stages of development, we also have expertise performing valuations for closely held companies with all different types of ownership structures.
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Fair Value Measurements – ASC 820
When managing an investment portfolio, having accurate valuation reports is essential for making informed decisions and keeping various parties updated on the fund’s investments. ASC 820 plays a crucial role in ensuring these reports reflect fair value measurements. Our team specializes in applying a multi-tiered fair value hierarchy to provide the most accurate valuations, each one completed efficiently to align with your timelines. Whether for financial reporting or compliance purposes, we assist clients in navigating the complexities of ASC 820, ensuring that all valuations meet the stringent requirements set forth by regulatory bodies. Our experience spans various industries, geographical locations, and hard-to-value asset classes.
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Valuation for Gift and Estate Tax Planning
Estate and gift tax valuation are an ever-changing landscape of laws, regulations, and court decisions. Tax implications of estate planning and gift and estate tax valuations can be significant and are magnified by the penalties that can be imposed on taxpayers for undervaluation for gift and estate tax purposes and overvaluation for charitable contribution purposes. Our Valuation and Tax experts frequently collaborate to help clients navigate current IRS regulations, guidance and acceptance.
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Broad Valuation Expertise
We have experience in a wide range of transaction-related valuation situations, including:
Purchase Price Allocations & Fair Value Measurement – ASC 805 & ASC 820
We can produce valuations required for purchase price allocations, especially those involving intangible or hard-to-value assets.
Transfer Pricing
Along with our International Tax practice, we can assist with intangible asset values and related-party pricing and intercompany transactions.
IRC 280G
We assist with valuing so-called “Golden Parachute” payments to employees, officers and directors under IRC 280G.
IRC 382
We work with our tax department to help clients evaluate the use of net operating loss (NOL) carryforwards after an ownership change.
