Valuation

Attorneys, CFOs, business owners, individuals and other stakeholders need reliable, meticulously researched and supportable valuation opinions. Marcum delivers.

Your Marcum team members have experience and credentials that help ensure your valuation is performed according to the highest standards in the industry, including:

Accredited Senior Appraiser (ASA) from the American Society of Appraisers.
Fellow ASA (FASA) from the ASA College of Fellows of the American Society of Appraisers.
Certified Public Accountants (CPA), Accredited in Business Valuation (ABV) from the American Institute of Certified Public Accountants.
Certified Valuation Analyst (CVA) from the National Association of Certified Valuators and Analysts.
Chartered Financial Analyst (CFA) from the CFA Institute.
Member (MAI) from the Appraisal Institute

Within the industry, Marcum’s certified valuation professionals are widely known for delivering insightful, supportable valuation opinions. The strength of our reputation has led to Marcum professionals serving as arbitrators and court- appointed experts to mediate widely disparate appraisals and offer expert witness testimony during contentious legal proceedings.

Strategic Solutions for Closely Held Companies

Our valuation consultants are highly skilled at valuing closely held companies and their underlying assets. Their experience, knowledge and insights mean you and your clients receive innovative, accurate and timely valuation solutions. We meet your valuation needs in the best and most cost-effective manner possible for situations including:

Business planning.
Buy-sell agreements.
Employee stock ownership plans.
Purchase offer analysis.
Recapitalization.
Strategic planning.
Succession planning.

Transaction Solutions

The starting point for any transaction negotiation is a fair and supportable valuation. Whether it’s for a merger or acquisition and related due diligence from the buyer’s or seller’s perspective, or important estate or family-owned business planning, our professionals deliver independent and thorough valuations for:

Acquisitions.
Divestitures.
Going public or private.
Joint venture formation.
Leveraged buyouts.
Management buyouts.

Mergers.
Minority buyouts/redemptions.
Sale of business or partial interest.
Spin-offs.

Tax Solutions

When valuing businesses or assets in connection with a taxable estate, our team uses valuation and estate planning skills to anticipate issues the Internal Revenue Service may raise in advance of filing the estate tax return. We’ve performed many valuations of businesses and underlying assets for estate, gift and tax purposes that range from $1 million to hundreds of millions.

And, keeping current with Tax Court and Appellate Court valuation rulings enables us to address issues in advance and increase the likelihood the IRS will not successfully challenge the valuation.

Charitable contributions.
Estate planning.
Family limited partnerships (FLPs).
Gift tax.
Insurance tax.
Net operating loss carry-forwards.

Minimization of tax.
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 litigation experience prepares us for an adversarial action regarding a valuation. Our team delivers a valuation 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.
Condemnation proceedings.
Damage determination.
Dissenting and minority stockholders.

Diminished capacity.
Expert testimony.
Lost profits.
Marital dissolution.
Partnership dissolution.
Shareholder disputes.
Statutory (squeeze-out) mergers.

Bankruptcy Solutions

Regardless of why you need a business valuation, Marcum applies our years of experience, practical knowledge and technical skills to deliver a supportable valuation opinion. 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 adds value throughout the process, enabling us to provide you with first-class professional service not only in our valuation services, but also in services related to your accounting, business and tax consulting needs.