Business Valuation Services

无论您是准备购买或出售企业，还是需要对赠与和遗产税报告进行估值, LBMC的商业评估服务为明升体育app下载企业和个人客户提供支持.

LBMC的估值和咨询团队拥有丰富的经验，能够及时提供合理的估值. 我们可以代表少数人持股公司和中型市场公司为传统估值和复杂估值提供解决方案, healthcare organizations and physician practices, public, near-public and private equity companies, as well as high-wealth individuals.

我们拥有分析和沟通公司估值的认证和专业知识, intangible assets, and compensation arrangements. 我们还了解影响医疗保健和其他行业的法规遵从性问题.

LBMC利用对公认的估值方法的深入理解，提供商业估值服务，为评估和公平意见提供可辩护的报告. Combining LBMC’s valuation services with our tax, transaction advisory services, 在明升体育app下载的会计和财务专业知识, 我们可以在同一屋檐下有效地定制跨部门的服务.

Business Valuations Services

Gift and estate tax planning and reporting
财务报告(购买价格分配、商誉减值测试)
Stock-based compensation (Section 409A and Section 83(b))
Merger & acquisition (M&A) valuations
Intangible asset valuations
Employee stock ownership plans (ESOPs)

Cash flow forecasting for strategic business planning
S-corporation elections
Buy/sell agreements
Joint venture agreements
Due diligence services
Fairness opinions

LBMC Business Valuation and Litigation Support

了解更多明升体育app下载LBMC业务评估和诉讼支持团队的信息.

Podcast: Valuing Intangible Assets

Learn more about valuation engagements with Andy Lowe.

Healthcare Valuation Solutions

Company valuations
Intangible assets
Compensation arrangements for transactions
Regulatory compliance
Certificates of Need (“CONs”)
Commercial reasonableness studies
Fixed assets
Valuations for financial reporting
Litigation support services

Physician Employment Arrangements
Physician On-Call Arrangements
Medical Director Arrangements
Management Service Agreements
Joint Venture and Leading Arrangements
Professional Services Arrangements
Subsidy and/or Collection Guarantee Arrangements
Clinical Co-Management Arrangements
Due Diligence

Additional Resources

Healthcare and Physician Practice Valuations

Financial Reporting Valuations

LBMC provides valuation services for financial reporting purposes, 包括购买价格分配(ASC 805)和商誉减值测试(ASC 350). Our clients operate in diverse industries (e.g. distribution, healthcare, technology, 制造业)，并让我们对几种无形资产进行估值, including the following, and complex earnouts:

Trade names and trademarks
Internally developed proprietary software
In-process research and development
Customer contracts and relationships
Backlog
Non-competition agreements
Assembled workforce

Stock-Based Compensation and Employee Stock Ownership Plans (ESOPs)

LBMC为员工持股计划和股票薪酬提供企业估值服务, including stock options, restricted stock and stock appreciation rights, 这有助于明升体育app下载客户解决与向员工发放股票薪酬相关的税务问题. 需要独立估价的两个常见事件如下:

A company issues employee stock ownership plans requiring Section 409A compliance 根据税法规定，确定大于或等于公平市场价值的股票期权执行价格.
一家公司发行了限制性股票，收到限制性股票的员工希望赚一笔钱 Section 83(b) election.

Mergers and Acquisitions (M&A)

LBMC’s M&估值团队可以帮助您的企业应对并购带来的财务复杂性. When it’s time for you to buy or sell a business, or at least a portion of one, you want to make sure the price is fair value. 我们都同意卖方要高价，而买方要便宜. Determining that the fair value price can be a challenge. Therefore, when our team conducts a valuation, we consider all relevant approaches and offer an unbiased, 经过充分研究的估值可以帮助您了解分配给业务销售的价值.

As a regional firm with national reach, LBMC为企业并购提供专业的估值和评估服务. Our team provides representation to business sellers, and buyers, helping them make optimal acquisition decisions. 我们经验丰富的专业人员可以为您的企业量身定制多种估值方法，并在尽职调查和交易过程的其他方面提供协助.

Preparing Buy-Sell Agreement for Valuation

拥有多个所有者的企业应该总是有一个买卖协议，以处理预期和意外的所有权变更. When creating or updating your company’s buy-sell agreement, 确保你已经为可能出现的估值问题做好了准备.

Triggering Events that Activate a Buy-Sell Agreement

当所有者面临触发买卖的“触发事件”时，情绪往往会高涨. These triggering events include the death of an owner, the divorce of married owners or a dispute between owners.

离开的所有者变成了想要将收购收益最大化的卖家. The buyers are the other owners or the business itself, 而且尽可能少付钱符合买方的经济利益. 一份全面的买卖协议消除了猜测，并有助于确保所有各方都得到公平对待.

一些业主决定每年对企业进行估值，以尽量减少收购发生时的意外. 要求由合格的商业评估专业人员进行正式评估总是比在买卖协议中使用静态评估公式更可取，因为权益的价值可能会随着业务的增长和市场条件的变化而变化.

Buy-Sell Agreement Protocols

At a minimum, 买卖协议需要规定在触发协议时要遵循的各种估值协议, including:

How will the value be defined?
Who will value the business?
Will valuation discounts apply?
Who will pay appraisal fees?
What’s the timeline for the valuation process?

讨论适当的“截止”日期来评估商业利益也很重要. 关键人物的流失可能会影响商业利益的价值，所以时机可能很关键.

Developing a Buy-Sell Agreement

Business owners tend to put planning issues on the back burner, 尤其是当他们年轻、健康、与老板的关系很好时. However, the more details that you put in place today, 包括一份精心设计的带有正确估值成分的买卖协议, the easier it will be to resolve buyout issues when they arise. LBMC’s business valuation team would be happy to help.