Business Valuation 服务
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, 医疗保健 organizations and physician practices, 公共, near-公共 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, 无形资产, 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 服务
- 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 (节409 and Section 83(b))
- 合并 & 收购(M&一)估值
- Intangible asset valuations
- Employee stock ownership plans (ESOPs)
- Cash flow forecasting for strategic business planning
- s公司选举
- 购买/出售协议
- 合资协议
- 尽职调查服务
- 公平的意见
医疗保健 Valuation 解决方案
- 公司估值
- 无形资产
- Compensation arrangements for transactions
- 法规遵从性
- Certificates of Need (“CONs”)
- Commercial reasonableness studies
- 固定资产
- 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 服务 Arrangements
- Subsidy and/or Collection Guarantee Arrangements
- Clinical Co-Management Arrangements
- 尽职调查
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. 分布, 医疗保健, 技术, 制造业)，并让我们对几种无形资产进行估值, 包括以下内容, 以及复杂的盈利情况:
- 商品名称和商标
- Internally developed proprietary software
- In-process research and development
- Customer contracts and relationships
- 待办事项列表
- 不竞争协议
- 组装工作
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, 包括股票期权, 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 节409 合规 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 第83(b)条选举.
合并s and Acquisitions (M&A)
LBMC的米&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. 因此, 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, 和买家, 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
至少, 买卖协议需要规定在触发协议时要遵循的各种估值协议, 包括:
- 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. 然而, 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.
