Business Valuation

The Impact of Qualified Business Income to the Valuation of a Pass-Through Entity

By |2018-07-16T10:52:23+00:00July 11th, 2018|Business Valuation, Change, Preparation, Saving, TAX, Tax Planning, Tax Reform|

Jeremy Green, MBA, CPA, ABV, CFE, CFCI, Senior Forensic & Valuation Associate at TDT, provides insight on the impact of business valuations of pass-through companies from qualified business income. Jeremy specializes in business valuations, forensic accounting and litigation support engagements, succession planning, and management consultation services. Unlike “C” Corporations, who are taxed on their earned income [...]

Will Corporate Income Tax Rates Impact Business Valuations?

By |2018-07-16T08:40:04+00:00June 8th, 2018|Business Valuation, Change, TAX, Tax Planning, Tax Reform|

Jeremy Green, MBA, CPA, ABV, CFE, CFCI, and TDT Senior Forensic & Valuation Associate, discusses the impact of new reform tax rates on business valuations. Jeremy specializes in business valuations, forensic accounting and litigation support engagements, succession planning, and management consultation services. Whether it be a business or an individual, we are taxed on the income earned. One [...]

Deductibility of Alimony Going Away

By |2018-08-07T14:26:43+00:00May 1st, 2018|Advisory, Business Valuation, Change, Deductions, Litigation Support, Tax Planning|

Jeremy Green, MBA, CPA, ABV, CFE, CFCI, and Senior Forensic & Valuation Associate at TDT, discusses the recent federal tax law changes of alimony payments and how that impacts involved parties. Jeremy specializes in business valuations, forensic accounting and litigation support engagements, succession planning, and management consultation services. Due to recent changes in federal tax law [...]

Cash is the Oxygen of the Business – Reasons a Profitable Business Can Fail

By |2018-04-25T09:31:12+00:00March 22nd, 2018|Budget, Business Valuation, Saving|

On a hot summer day when I was a child, I opened a lemonade stand in front of my parent’s house. Before I knew it, I had sold my entire inventory of lemonade. My sales mixture consisted of a small portion of cash paying customers driving by, however, a large portion was “credit” sales to [...]

Standard of Value in Divorce Proceedings – Getting it Wrong Could be Costly!

By |2018-04-25T10:42:44+00:00March 8th, 2018|Business Valuation, Value|

Do you recall a time when you were traveling between different states and noticed the interstate speed limits were different, sometimes 65 MPH and other times 70 MPH depending on what state you were in? It is safe to say that different states (jurisdictions) have different laws regarding the speed limits. It is the responsibility [...]

3 Common Triggers for a Business Valuation

By |2018-02-13T15:16:06+00:00February 9th, 2018|Business Valuation, Estate Planning, Gifts, Mergers, Sell, Shareholder|

Remember when you wanted to know the value of that sports trading card or a rare stuffed animal? In the 1990’s, if your friend or colleague told you the Michael Jordan autographed rookie card was worth $2, would you believe them? The reasonable answer is “No,” right? To determine a reliable estimate of value for [...]

What Determines Fair Market Value?

By |2017-10-13T11:43:25+00:00October 5th, 2017|Business Valuation, Succession Planning|

A recent Minnesota case illustrates how multiple sides in a lawsuit can come to widely varying estimates of the value of a business.  In Lund v. Lund, 27-CV-14-20058, Hennepin County, Minnesota, the plaintiff had tried for nearly twenty years to obtain a buyout order for her 25% interest in the Lund businesses.  Lund included a [...]

The Case of the Ambiguous Expert

By |2017-10-13T11:43:05+00:00September 7th, 2017|Business Valuation, Shareholder|

In a recent case, a Wisconsin family owned business wanted to exercise its option to buy back the shares held by the son of the majority owner, his father. A poorly written business valuation report combined with an ambiguously written shareholder agreement resulted in lengthy and contentious litigation between the son and the company over [...]

Appeals Court Orders Tax Court to Revalue a Business, Saving the Taxpayer Millions

By |2017-10-13T11:42:08+00:00August 10th, 2017|Business Valuation, IRS|

The key to this case is the premise of value concept.  Premise of value poses the question, “Is the business an ongoing business or is it one in which the business will go into dissolution?” The Tax Court’s valuation failed to adequately consider the premise of value, resulting in an appeals decision in favor of [...]

What Happens to a Trust in a Divorce

By |2017-04-26T13:58:52+00:00January 1st, 2017|Business Valuation|

What happens to a trust during a divorce? The answer is, “It depends.” Denny Taylor, MBA CPA ABV CFF, a forensic and valuation principal with TD&T CPAs and Advisors, P.C. addresses this situation. “Suppose a husband and wife are getting divorced and the wife is a beneficiary of a trust. A court will rule [...]