Valuations for Litigation
Litigation-driven valuations must be not only defensible, but exceptionally so—especially if your goal is to prevail. In these settings, it’s common for each side’s valuator to actively challenge the other’s work in a process known as rebuttal.
Strong litigation support requires more than just a number on a page. It demands a sound, rigorous engagement. Unfortunately, some valuators rely on predetermined formulas or templated methods that bypass the hard work of true analysis. One of my professional specialties is exposing this kind of shortcutting—particularly when it runs afoul of IRS Revenue Ruling 59-60, which explicitly rejects such approaches.
Valuations for Transactions
Business valuations conducted for transaction purposes often involve much more than arriving at a number. In real-world deals, the process frequently includes drafting or reviewing letters of intent, managing due diligence, and navigating complex negotiations. Sellers often emphasize potential and upside, while buyers tend to focus on risk—highlighting the natural bias that exists depending on which side of the table you’re on.
The quality of a valuation is not determined by how much standardized content or formulas are used. Instead, it depends on how deeply the valuator engages in the actual process—asking the right questions, applying judgment, and adapting to the specific facts of the case.
Additional Context: When and How We Engage On-Site
Whenever appropriate or necessary, we conduct an on-site visit to your business location. This typically includes an in-person interview and a walk-through of the premises to better understand operations, assets, and the normalizing adjustments needed in your specific valuation.
