Posts Tagged ‘valuation’

Tucker & Meltzer Attend NACVA Annual Conference

NACVA held its annual business valuation conference in Washington, DC last week. As part of T&M’s continuing education program, Terri Higgins, Glenn Spinello and Mark Norris attended the conference. Various sessions were provided for the following topics: Valuation topics Financial forensics Healthcare Mergers and Acquisitions Consistent with prior NACVA conferences, our team came away with…

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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…

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Tucker Elected to Board of Directors for XPX DC Metro Chapter

Brooke Tucker was recently elected to the Board of Directors of the Exit Planning Exchange (XPX) for the XPX DC Metro Chapter. Specifically, Brooke will oversee the sponsorship committee for the board. XPX provides cutting-edge programming and top-flight networking opportunities and connections. The chapters consist of trusted advisors to privately-held companies and their owners. The…

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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…

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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…

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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…

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The Use of Organization Charts to Describe Normalization Adjustments

Written by Mark Norris I was recently named an expert in a litigation case where I was required to testify about the valuation of a person’s equity ownership interest in a business. During the process, it became apparent to me how difficult it was for a Trier of Fact (whether that be a Judge or…

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