Business valuations are required in many instances including mergers, estate planning, divorce, shareholder disputes, buy/sell agreements, and economic damages. Our professionals at Marcum are highly credible and certified to perform accurate and effective business valuations. Our firm is often retained by opposing parties with differing valuations of a business or a business interest. We are frequently appointed by courts to mediate widely disparate appraisals as well as offer expert testimony. The firm brings many years of dedicated, practical experience, professional resources and specialized credentials required to accurately determine the value of a business.

Marcum brings many years of dedicated expertise, practical experience, and professional resources to accurately determine the value of the business or interest at issue. Marcum's Valuation Services provides an independent analysis using an in-depth understanding of accepted valuation methodologies to produce supportable valuations. Each valuation is based on the facts and circumstances at the time of valuation. Marcum professionals provide experience and insight, recognizing and properly weighing the underlying components of value, taking into account all issues at hand. Our valuation reports are well documented and provide information about the company and the subject business interest, its financial condition, its earning capacity, and its performance against its peers in its industry.

Valuing a business requires considerable judgment and expertise. An independent valuation expert brings the benefits of professional training, experience and third-party objectivity to the process. Our help in valuing damages is based upon realistic assumptions that properly reflect the current economic environment. We make sure the evidence supports the assumptions and findings.

• Strategic Solutions
• Transactions Solutions
• Tax Solutions
• Litigation Solutions
• Bankruptcy Solutions
• Other Solutions

Strategic Solutions

Our valuation consultants are committed to the valuation of closely-held companies. They have the experience, knowledge and creativity to provide you and your clients with innovative, accurate and timely valuation solutions. This enables us to meet our clients’ valuation needs in the best and most cost-effective manner possible.

• Business Planning
• Buy-Sell Agreements
• Employee Stock Ownership Plans (ESOPs)
• Purchase Offer Analysis
• Recapitalization
• Strategic Planning
• Succession Planning

Transactions Solutions

Whether your valuations solutions needs are based on preparing a prospectus or an offering document from the seller’s perspective, a merger or acquisition and related due diligence from the buyer’s perspective, or important estate or family-owned business planning, our professionals achieve independent and thorough valuations.

• Acquisitions
• Divestitures
• Going Public or Private
• Joint Venture Formation
• Leveraged Buyouts
• Management Buyouts
• Mergers
• Minority Buyouts / Redemptions
• Sale of Business of Partial Interest
• Spin-offs

Tax Solutions

When a business valuation is required in connection with a taxable estate, we use our valuation skills and our estate planning skills to plan for issues that may be raised by the Internal Revenue Service in advance of filing the estate tax return.

We have performed numerous business valuations for estate and gift and tax purposes with valuations ranging from $1,000,000 to over $50,000,000.

By keeping current on the Tax Court and Appellate Court rulings related to valuations, we are able to address many issues in advance and increase the likelihood that the IRS will not successfully challenge the valuation.

• Charitable Contributions
• Estate Planning
• Family Limited Partnerships (FLPs)
• Gift Tax
• Insurance Tax
• Minimization of Tax
• Net Operating Loss Carryforwards
• Passive Foreign Investment Company
• Probate
• Purchase Price Allocation
• S Corporation Conversion
• Transfer Pricing

Litigation Solutions

We know from experience the records to request, questions to ask, and documents and trends to analyze. Our experience in litigation provides a great resource for preparing in advance for an adversarial action regarding the estate business valuation. Our conclusion is a value that we can present, explain and support under even the most rigorous scrutiny – in court, with tax authorities, or in acquisitions and other corporate negotiations.

• Arbitration
• Breach of Contract
• Business Interruption
• Compensatory Damage Cases
• Condemnation Proceedings
• Damage Determination
• Diminished Capacity
• Dissenting and Minority Stockholders
• Expert Testimony
• Lost Profits
• Marital Dissolution
• Partnership Dissolution
• Shareholder Disputes
• Statutory (Squeeze-out) Mergers

Bankruptcy Solutions

When a client’s business or personal needs require a business valuation, we will apply our experience, knowledge and technical skills. Our valuation expertise is complemented and enhanced by our staff of CPAs, providing quality, real-world accounting and business advice to real companies with real problems. This helps us to provide first class professional service not only in valuation, but also in all your related accounting, business and tax consulting needs.

• Collateral Valuation
• Fresh Start Accounting
• Involuntary Liquidation
• Reorganizations

Other Solutions

We have provided our opinion of value for many businesses in many industries for many purposes. With almost fifty years of experience in the area of business valuations, Marcum has earned an excellent reputation for our dedication to client service and specialized expertise.

We adhere to the outlined procedures of The Uniform Standards of Professional Appraisal Practice (USPAP) and The Business Valuation Standards of the American Society of Appraisers.

• Compensation
• Financial Reporting
• In-process R&D
• Insurable Value
• Loan Financing
• Not-for-Profit Status
• Personal Financial Planning
• Trend Analysis