Certified Business Appraiser (CBA)

Different purposes require the use of different valuation methods and approaches and will frequently generate different values.

 

 

 

• Purchase

• Sale

• Merger

• Buy-sell agreements

• Regulatory valuations

  • Asset allocation/valuation under FAS141/142

• Litigation Support

  • Partner/Shareholder disputes

  • Divorce 

  • Damage/Economic loss cases

    • Breach of contract

    • Lost business opportunity

    • Antitrust

 

 

• Estate Tax

• Gift Tax

• ESOP's

• Allocation of lump-sum purchase price

  • (Code 338 and 1060 allocations)

• Charitable Contributions

• Calculation of the Built-in Gain (BIG) for S corporation elections