BUSINESS VALUATION INSIGHTS
Business Valuation Blog
Learn more about business valuations from the Equity Business Valuation Services blog covering topics like IRS compliance, USPAP, and what to look for in the business valuation.
From the blog
Recent articles
The 3 Approaches to Valuing a Business: Asset, Income, and Market Explained
Every credentialed business appraiser works from three recognized approaches to valuing a business: asset, income, and market. This guide explains what each measures, when it applies, and how appraisers reconcile them into one defensible conclusion of value.
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Valuing S Corporations: Tax Affecting, Gross v. Commissioner, and the IRS Job Aid
Valuing an S corporation hinges on whether you tax affect its earnings, a question the Tax Court, the Sixth Circuit, and the IRS have each answered differently since 1999. This guide walks through Gross v. Commissioner, the IRS's 2014 Job Aid, and why no fixed premium or discount replaces a facts-and-circumstances analysis.
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How We Apply IRS Rev. Rul. 59-60 to Value Limited Partnership Interests
Our valuation firm applies IRS Rev. Rul. 59-60 as the governing framework for valuing limited partnership interests, including Qualified Opportunity Fund LP interests, and this guide explains how the ruling's eight factors, and DLOC and DLOM discounts, shape a defensible report.
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Qualified Opportunity Fund Minority Interest Valuation: How Discounts Cut Your Tax Bill
A qualified opportunity fund minority interest valuation can lower the taxable gain you recognize when your deferral period ends on December 31, 2026. This guide explains how discounts for lack of control and marketability work, what documentation your appraiser needs, and who can prepare a defensible report.
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Donating Private Company Stock to Charity: Lessons From the Hoensheid Case
Donating private company stock to charity can produce a substantial tax deduction, but the IRS has disallowed deductions over bad timing, unqualified appraisers, and incomplete Form 8283 paperwork. This guide uses Estate of Hoensheid v. Commissioner to show donors exactly what to get right.
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