Insightful Valuation Information to Make Smart Business Decisions
In the increasingly sophisticated practice of valuation services, experience, expertise, and training are essential components to an insightful valuation that allows your business to make informed business decisions. Our Valuation Services team can address a wide range of valuation matters involving transactions (domestic and international), intellectual property, gifting, intangible assets, financial reporting, stock options, and derivative financial instruments in helping you determine the fair value or fair market value of your business or company’s assets.
You will benefit from working with advisors who have specialized credentials awarded by the American Institute of Certified Public Accountants (AICPA), the National Association of Certified Valuation Analysts (NACVA), the CFA Institute, the American Society of Appraisers (ASA), and the Appraisal Institute.
Our professionals assist a wide range of clients including Private Equity and Private Debt Funds, Private Equity-backed Companies, publicly traded companies, and family offices, and small privately held companies. To guide your business forward, you will receive an analysis based on the latest standards and ready for defensible audit scrutiny, including expert testimony in litigation proceedings. With the help of our Valuation Services team, your company will get an analysis that is timely, accurate and defensible.
Situations In Which a Valuation May be Needed
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Financial Reporting/Compliance
Measuring Fair Value.
Our clients represent a complex landscape that contains both U.S. GAAP and IFRS accounting provisions, which require some measurement of fair value. The valuations that our team provides will give you confidence in your next business move.
- Business and Portfolio Company Valuations
- Purchase Price Allocations (ASC 805/IFRS 3)
- Intangible Assets
- Real Estate
- Contingent Consideration (Earnouts)
- Rollover Equity
- Inventory and Deferred Revenue
- Fair Value Measurements and Disclosures (ASC 820/IFRS 13)
- Goodwill or Indefinite Lived Intangible Impairment (ASC 350/IAS 36)
- Long-lived Asset Impairment (ASC 360/IFRS 36)
- Stock Compensation (ASC 718/IFRS 2)
- Incremental Borrowing Rates (ASC 842/IFRS 16)
- Derivative Financial Instruments (ASC 815/IFRS 9)
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Portfolio Valuation Services
Investment Performance.
Our team values a wide variety of illiquid investments to determine and report alternative investments’ performance, which is often required for financial reporting and tax compliance.
Private Debt
- Private Debt Funds
- Public and Private Business Development Companies (BDCs)
Private Equity
- Private Equity Funds
- Special Purpose Acquisition Companies (SPACs)
- Family Offices
Venture Capital
- Early-Stage
- Venture Debt
Complex Securities
- Mezzanine Debt
- Convertible Notes
- Equity investments in complex equity structures
- Options and Warrants
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M&A Consulting
Understanding Value Drivers.
Whether buying or selling, understanding the value drivers of the business is key. Our experts utilize valuation and industry expertise along with proprietary databases to help clients understand these value drivers.
- Calculations of Value
- Financial Modeling
- Business Entities Entering Buy-sell Agreements
- Due Diligence and Transaction Support
- Sec 382 Ownership Change
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Real Estate Valuations
Full Range of Solutions.
Our dedicated team of highly qualified and experienced professionals focus on real estate consulting and valuations of operating businesses, holding companies and funds, syndicators, fractional ownership interests and purchase price allocations.
Cherry Bekaert’s Real Estate Valuation Services practice can assist with a full range of real estate valuation solutions under the following specific driving purpose:
Financial Reporting
- Lease valuation and consultation under ASC 840 / ASC 842
- Purchase Price Allocations (ASC 805)
- Real Estate Operating Businesses – Construction, Development, Asset Management, and Property Management Companies
- At the Subject Real Estate Property Level
- At the Holding Company / Fund / Syndicator Level
- Portfolio Acquisitions
- Intangible Assets
- Portfolio Valuations
- Impairment Studies (ASC 350 / ASC 360)
- Debt and Equity Positions
- Mortgage-Backed Securities and Mortgage Servicing Rights (ASC 860)
- Appraisal Review and Consultation
Tax Credits
- Valuations for low-income housing tax credit (LIHTC) and new market tax credit (NMTC) structures and deals
We have conducted and consulted on hundreds of valuations of fractional ownership interests in upper- and lower-tier real estate holding companies and funds owning, managing, and operating NMTCs deals and affordable housing LIHTC properties.
Tax Planning and Reporting
- Gift and Estate
- Charitable Contributions
- Structuring and Restructuring
- Forgiveness of Debt
- Call / Put Options Upon End of Compliance Period in LIHTCs and NMTCs deals
Real Estate Appraisals
- All Types of Properties
Dispute and Litigation Services
- Arbitration
- Claims & Disputes
- Economic Damages
- Lost Profits
Private Equity Consulting Services
- Preferred Stock, Promote / Carried Interests
- Debt and Equity Positions
- Acquisitions and Portfolio Analysis
Consulting Services
- Limited and General Partner Ownership Interests
- CLOs
- Benchmarking Analysis
- Market Studies
- Buy / Sell Agreements
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Tax Compliance
Proof of Valuation.
When a proof of valuation is required for certain tax regulations, let our team of valuation specialists guide you forward in the development of a strategy and analysis.
- Gift & Estate
- 409A Valuations
- International Tax
- Tax restructuring valuations
- Valuation of non-compete agreements (280g)
- Purchase price allocation for tax purposes
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Litigation Support
A Full Spectrum of Support.
We provide full spectrum of consulting and litigation support services involving valuation and business damages. Our services may involve multiples stages of the litigation process, including pre-litigation consulting to settle a dispute, and can continue throughout the discovery, deposition, trial preparation and trial processes.
- Shareholder Dispute
- Business Valuation
- Financial Damages
- Domestic and International Arbitration
