Tax Planning and Compliance

Valuations for estate and gift tax planning and reporting, including valuations for:

  • Transfers of interests in family limited partnerships, limited liability companies, trusts, and private      companies
  • Restricted stock
  • IRC §409A – Common Stock issued for compensation
  • Business appraisals for charitable contributions

Valuations for domestic and international tax planning, including:

  • Corporate reorganizations
  • International restructurings
  • Conversions of C corporations to S corporations
  • 1060 -Allocation of the purchase price paid in a taxable transaction to acquired assets

Financial Reporting

  • ASC 820 -Fair Value Analysis
  • Goodwill and long-lived asset impairment analyses (ASC 350 and ASC 360)
  • Allocation of the purchase price to acquired intangible and tangible assets (ASC 805)
  • Stock option, derivative, and “cheap stock” analyses (ASC 718)
  • Determination of the fair value of financial instruments
  • Fair value reporting of investment portfolios

Corporate Reorganization and Bankruptcy

  • Valuation and financial advisory for debtors, creditor committees, secured and unsecured lenders, and other constituents
  • Determination of enterprise reorganization and asset values for fresh-start accounting
  • Liquidation, going-concern, and solvency analyses
  • Assessment of collateral values