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July 8, 2022

What is the ideal strategy for business owners facing retirement? BCC business valuation expert Jennifer Julander shares advice for planning an exit strategy.

Read More about What’s Your Exit Strategy? Succession Planning for Closely Held Businesses

June 7, 2022

It’s critical for business valuation professionals to assess cyber risks when valuing a business. In this article BCC Advisers highlights the far-reaching effects of cyberattacks, frameworks that experts use to evaluate cyber risks and ways these risks may be factored into an expert’s conclusion.

Read More about How to factor cybersecurity concerns into a business valuation

May 10, 2022

The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. In this article BCC explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.

Read More about Strategic M&A due diligence should look to the future

April 5, 2022

A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. Estate of Warne involved several valuation issues. Perhaps most significantly, the court held that, when a 100% interest is split for purposes of charitable contribution, its full value is includable in the taxable estate. But the estate’s charitable deduction is limited to the discounted values of the fractional interests received by the charities.

Read More about Discounting majority interests - Tax Court tackles valuation of real estate LLCs

March 8, 2022

A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. In this article BCC Advisers summarizes a recent appellate court case from Kentucky that addresses this issue.

Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021).
Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009).
Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).

Read More about Maginnis v. Maginnis - Court addresses apportionment of goodwill in divorce

February 8, 2022

Both financially distressed businesses and buyers considering acquiring a company in bankruptcy require the expertise of an experienced business valuation professional. These experts can help owners make informed decisions about their troubled company’s future and maximize liquidation proceeds. In this article BCC Advisers explains how business valuation professionals can provide buyers with accurate appraisals of distressed businesses and their assets.

Read More about Valuation matters in liquidation

January 4, 2022

Health care valuations have become particularly challenging during the pandemic. In this article BCC Advisers discusses some of the challenges facing health care and how valuation professionals have adjusted their analyses to cope with market disruptions and uncertainty about the future of this industry. A sidebar highlights a recent increase in cyberattacks targeting health care providers and how investing in measures designed to mitigate financial losses can pay off over the long run.

Read More about Valuing health care providers in the age of COVID-19

December 7, 2021

Defined value gifts can be used to minimize gift tax on transfers of difficult-to-value assets, such as interests in a closely held business or family limited partnership. In this article BCC Advisers summarizes a recent U.S. Tax Court case that demonstrates the importance of using precise wording in transfer documents to protect transfers against unintended adverse tax outcomes.

Nelson v. Commissioner, T.C. Memo 2020-81 (June 10, 2020).

Read More about Why words matter when making defined value gifts

November 9, 2021

Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. In this article BCC Advisers describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.

Read More about Forensic investigations - The ins and outs of questioned document examinations

August 4, 2021

Typically, a vast amount of a business owner’s net worth is tied up in their company, particularly if related real estate is owned by the company or a related entity. When transitioning ownership of your business, you must decide whether to keep the real estate or sell it. Sale-leasebacks are becoming more common to unlock additional value for a seller.

Read More about Sale Leasebacks in M&A
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