Valuation & Litigation

Where’s the Money? Ensuring Fair Outcomes in Divorce Cases

Michael J. Oliphant

Unfortunately, divorce often becomes acrimonious, and that acrimony frequently centers on money. Allegations of hidden assets, or even fraud, can muddy the waters and heighten tension, making a fair resolution increasingly difficult. Especially when a private business interest is involved, valuation and forensic accounting expertise is k... Learn More

Three Approaches to Valuing a Business

Yeo & Yeo CPAs & Business Consultants

Most closely held business owners want to know the value of their investments, especially if they are going to sell or gift shares to family members or charities. Valuing a private business is a complex undertaking, however. The only sure way to appraise a business interest is to hire a valuation professional who understands the current ... Learn More

IRS Proposes Regulations Restricting Certain Valuation Discounts Used in Gift & Estate Transfers

Yeo & Yeo CPAs & Business Consultants

On August 2, 2016, the U.S. Treasury issued proposed regulations under Internal Revenue Code Section 2704 that place new restrictions on the common practice of realizing valuation discounts on transfers of family-controlled entities. The Treasury believes these regulations are necessary to close a tax loophole in what it perceives to be an un... Determine If You Need To Act

Price or Value: Which is Correct?

Yeo & Yeo CPAs & Business Consultants

When a business is sold, it often sells for more (or less) than the appraised value. This may come as a surprise to laypeople, but valuators understand that there are many valid reasons that "price" and "value" may differ. Businesses that understand this subtlety are better positioned to make informed decisions. Price vs. Value Price is... Learn the Difference