Valuation Advisory Services

Valuation is a complex process that requires an in-depth knowledge of the subject company, industry, and economic environment in which it operates. Our team delivers insightful and supportable valuation analysis through detailed financial analysis, expert knowledge in valuation methodologies, and significant real-world experience.

Our valuation advisors draw on a unique depth of experience, working with management across client sizes and industries, to navigate the complex accounting, tax, regulatory environment. We view the dialogue we have with clients as a particularly important part of the valuation process.

Clients look to us for valuation services required to address their financial, tax, and litigation concerns. Lieberman LLP delivers the full range of valuation services and opinions that satisfy the scrutiny of auditors, the SEC, the IRS, and other regulatory bodies.

Lieberman LLP provides the following valuation services:

Financial Reporting

• Purchase price allocation (ASC 805)
• Employee equity compensation (ASC 718)
• Fair value measurement (ASC 820)
• Contingent consideration (ASC 820)
• Goodwill impairment testing (ASC 350)

Equity-Based Compensation

• IRC 409A share-based compensation
• Stock appreciation rights, restricted stock units, and other equity awards
• Section 431 election for employment-related securities (United Kingdom)
• Black-Scholes, binomial (lattice), Monte Carlo, and other option pricing model

Shareholder Disputes

• Dissenting shareholder actions
• Shareholder oppression actions

Estate & Gift Tax

• Valuations for S Corporations, limited partnerships, and other pass-through entities
• Gifting a security or business interest
• Succession planning and estate reporting
• Real estate holding companies
• Trusts

Bankruptcy & Reorganization

• Solvency opinions
• Secured creditor’s collateral
• Debtor-in-possession financing transactions
• Reorganization valuation and allocation
• Fresh-start accounting

Marital Dissolution

• Controlling and minority interests
• Determination of personal and enterprise goodwill
• Employee stock compensation
• Employment contracts and non-compete agreements
• Intellectual property and other intangible assets

Portfolio Valuation

• General & limited partner interest valuations
• Portfolio investment valuations
• Independent reviews of management determination of value

Transaction Opinions

• Fairness opinions
• Solvency opinions
• Mergers & acquisitions, leveraged buyouts, and corporate divestitures
• Privatizations and spin-offs
• Distributions and share repurchase programs