Representative Services

Estate Planning

  • Minority and Control Interests in Privately Held Business Entities
  • Gifts of Minority Interests
  • Family Limited Partnerships/LLCs Holding:
    • Real Estate
    • Securities
    • Combination
  • Undivided Interests in Real Estate (Common Tenancy)
  • Debt Securities (Promissory Notes)
  • Restricted Stock (SEC Rule 144)

Shareholder Disputes/Buyouts

  • Litigation Support
  • Independent Valuation Consultation for Buyer and Seller Combined

Financial Reporting

  • FAS 141 Asset Allocation
  • FAS 142 Goodwill Impairment Testing
  • FAS 123R Share-Based Payment
  • Section 409A
  • Allocation of Value to Complex Capital Structures
    • Current Value Method
    • Probability-Weighted Expected Returns Method
    • Option Pricing Method
  • Stock Options
    • Black-Scholes Model
    • Binomial (Lattice) Model

Intangible Assets

  • Patent
  • Trademark
  • Tradename
  • Customer List
  • Non-Compete Agreement
  • In-Process R & D

Approaches/Methods Applied

  • Cost Approach (Asset Based Approach)
  • Income Approach
    • Discounted Future Cash Flow (Earnings)
    • Capitalization of Single-Period Cash-Flow (Earnings)
    • Relief From Royalty Method
    • Discount Rate
      • Capital Asset Pricing Model
      • Build-Up Method
  • Market Approach
    • Guideline Public Company Method
    • Guideline Merged or Acquired Company Method