Posts Tagged ‘Baltimore’

Higgins Completes AICPA Business Valuation Course

Theresa Higgins, CPA, CVA completed the American Institute of CPA’s (AICPA) week-long business valuation school in late April. The course is offered to CPAs who are preparing to sit for the AICPA’s Accreditation in Business Valuation exam, which is offered in July and December each year. Upon passing the exam and attesting to experience as…

Read More

2013 BCBA Annual Bull and Oyster Roast

We had a great time this year at the Baltimore County Bar Association Annual Bull & Oyster Roast. It was filled with great food, great people and was for a great cause. The Silent Auction Program benefited the Alzheimer’s Association. We are very honored to be associated with the bar association and proud to be…

Read More

Considering the ESOP Repurchase Obligation and Its Effect on Fair Market Value

Written by Anne R. Meltzer, CPA/ABV Have you considered the ESOP Repurchase Obligation? This refers to the “put” right which obligates the company to purchase an employee’s shares. The majority of ESOP repurchases are due to employee terminations and retirements. Since both of these situations are fairly predictable, the repurchase obligation is also predictable and…

Read More

Issues Related to the Use of Valuation Rebuttal Reports

Written by Mark Norris A valuation rebuttal report is a report that is used for litigation purposes whereby a critique is made of the valuation report of the opposing expert, and then a revised valuation conclusion is provided. The goals to be achieved with a rebuttal report include: • Reduce fees to the client because…

Read More