Valuations of businesses, business ownership interests, securities, or intangible assets may be performed for a wide variety of purposes including Transactions (or potential transactions), Litigation, Compliance-oriented engagements, and Planning oriented engagements. In any case, Valuation Service standards require a valuation analyst to be aware of any governmental regulations and other professional standards applicable to the engagement, including the code and the Statement on Standards for Consulting Services (SSCS) No. 1, Consulting Services: Definitions and Standards (CS sec. 100), and the extent to which they apply to engagements to estimate value.

Business transactions such as an acquisition, merger, leveraged buyout, initial public offering, employee stock ownership plan and other share-based plan, shareholder buy-in or buyout, and stock redemption, will generally require a valuation to determine price, gains and losses. An independent valuation is also required in Litigation cases such as marital dissolutions, contractual and owner disputes, dissenting shareholder, bankruptcy, and employment and intellectual property disputes.

In certain circumstances, companies may request to perform a valuation engagement for financial reporting and tax matters such as corporate reorganizations; S corporation conversions; income, estate, and gift tax compliance; purchase price allocations; and charitable contributions. However, in Puerto Rico, a valuation is not required for estate and gift tax purposes.

Our analysts estimate value by applying valuation approaches and valuation methods, as well as professional judgement. We perform valuation engagements with professional competence, special knowledge, and skill. Our valuation analyst possesses a level of knowledge of valuation principles and theory and a level of skill in the application of such principles that enable the firm to identify, gather, and analyze data, consider, and apply appropriate valuation approaches and methods, and use professional judgment in developing the estimate of value range or single amount.

If you require a valuation or a calculation engagement with limited procedures, please contact us to schedule a visit and request a quote for services.