Business valuation professionals who serve as expert witnesses in court face two daunting tasks: First, they must capture the attention of a judge or jury. Then they need to make complex financial analyses understandable. That’s easier said than done after the trier of fact already has listened to hours of testimony in commercial litigation. Impactful visual…

Life insurance is designed to help protect a household from the financial hardships that may follow the untimely death of a primary wage earner. All in the FamilyFamily owned businesses account for 62% of total U.S. employment and are responsible for 78% of all new jobs. Yet only about 30% of them survive into the second…

The discount for lack of marketability is an often-contested valuation adjustment that requires a particularly detailed process. When calculating any valuation adjustment, an appraiser obviously can’t just pick a number out of a hat. He or she must consider the situation and the unique characteristics of the interest that’s being valued. No Random Numbers Business valuation…