Pursuant to the Statement on Standards for Valuation Services #1 issued by the American Institute of Certified Public Accountants (AICPA), the Internal Revenue Service Revenue Ruling 59-60,  1959-1 CB 237, and Miller v. Miller, 705 S.E.2d 839 (2010) “In developing the valuation, the valuation analyst should consider the three most common valuation approaches: Income (Income-based)…

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Halpern Case Revisited By: Maty Varon One of the landmark cases in Georgia Family Law is Halpern v. Halpern, 352 SE 2nd, 753.  The case analyzes if the increase in value in an entity was caused by market forces (passive) or marital efforts (active participation).  The answer to this question dictates the extent to which…

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We are very proud to announce that our partner, Marty Varon, was awarded the “2016 Outstanding Part-Time Teaching Award” by Coles College of Business at Kennesaw State University. Each year students vote to determine who will be the recipient of this award. In selecting Marty, the students noted his laid back teaching style, care and…

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As a continuation of this four-part series, there are four key issues that must be considered when performing valuations on business entities.  Ignoring them (or confusing them) can make a valuation analysis less reliable, or in the worst case, just downright wrong. Issues previously discussed were (1) basis of value and (2) selecting relevant financial…

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Dan Branch, a partner in the Valuation Services practice area of IAG Forensics & Valuation, is leading a presentation and panel discussion at the annual National Association of Certified Valuators and Analysts (” NACVA”) seminar on October 24, 2014 at The Georgian Club in Atlanta. Dan’s presentation, “Goodwill – Personal? Enterprise? There’s a Difference? Maybe!”, will feature…

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Dan Branch’s article, “Hypothetical Transaction? But She’s Not Selling!”, was recently published in the 2014 National Litigation Consultants’ Review (Volume 3), a nationally recognized peer review journal for litigation consultants. The article, co-authored with Atlanta attorney John Sugg of Davis Matthews and Quigley, describes issues that valuation practioners may run into regarding the actual subjective…

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There are four key issues that must be considered when performing valuations on business entities.  Ignoring them (or confusing them) can make a valuation analysis less reliable, or, in the worst case, just downright wrong. The first issue to consider is the basis of value.  The basis of value dictates the perspective with which a…

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