How much is your business worth? It is a common question and there are several reasons why you may want to know the answer. Many business owners mistakenly believe they only want or need a business valuation when they sell their business. In addition to estimating the selling price of your business, a business valuation is often used for:
Marital Dissolution (Divorce) Your business is typically your largest joint marital asset and the most complex to value. A business valuation will either be court appointed or voluntarily engaged, to facilitate a friendly and fair distribution settlement. Estate and Gift Tax If you have a partnership / LLC interests then the gifting of closely necessitates an independent valuation, to provide an objective analysis as to the fair market value of the business at the time of the ownership transition. Shareholder and Partnership Buyouts and Disputes If you or a partner/shareholder decide to leave the partnership or offer an equity position to someone else then a proper third-party valuation can assist in a quicker, fair and amicable transaction. Buy-Sell Agreements Many buy/sell agreements require a busienss valuation so that your or their ownership will be transferred at fair market value. Agreements between partners or shareholders should be based upon an independent business appraisal rather than a rule of thumb formula because formulas may yield an unrealistic value. Subchapter S Conversions If you're planning to convert from a "C" to "S" or "LLC" corporate status, you should have a valuation done as of the conversion date to determine the tax calculation for the IRS. If company assets are sold prior to the ten year holding period, there is tax due on the built-in gains of value from the date of conversion. Bankruptcy Bankruptcy is a legal admission of the inability of an individual or company's inability to meet and pay their liabilities. Therefore knowing the bankruptcy value of your business and its assets is critical to the restructuring process and are influential to maintaining the confidence of your creditors' committee or trustee. Personal Financial Management Your business represents a typical owner's single most valuable asset. Despite this, most business owners have no realistic concept of of the true market value. A business valuation empowers you to make informed critical decisions, such as proper timing to pursue an exit strategy. Commercial or Project Financing Increasingly, local banks and lenders will request an independent market valuation prior to approving a small business loan or credit line. A business valuation is an instrumental tool to include in a loan package when approachign lenders to negotiate your rate and loan terms. Financial and Tax Reporting Certain financial and tax reporting situations neccessitate an independent valuation. When your company offers and issues stock options, or transfers or sells equity interests, a valuation is required to report related compensation expenses and the recipients to accurately report income.
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