SRR provides advisory services for clients of accountants on a variety of issues that require independent assessments of value including Fair Value measurements associated with tax and financial reporting requirements.
While SRR’s professionals include many CPAs, we do not perform audit & assurance services or provide tax advice or compliance services. Typical engagements involve:
Valuations for Financial Reporting
- Purchase price allocations
- Goodwill and long-lived asset impairment testing
- Fair Value measurements for financial assets and liabilities
- Employee stock options and restricted stock
- Restricted and unregistered securities issued in M&A transactions
- Private equity portfolio and carried interest valuations
- Real estate and other fixed asset appraisals
- Fresh start accounting (SOP 90-7)
Financial Opinions and Transaction Support
- Fairness and solvency opinions
- Mergers and acquisitions, strategic alternatives, and succession planning
- Valuations supporting C to S corporation conversions
- Employee stock ownership plans (ESOP) planning, formation, compliance, and exit
- Acquisition, joint venture, and divestiture modeling
- Cross-fund transfers of portfolio companies
- Sale-leaseback valuations
- Tangible asset valuations for collateral or DIP financing
- Merger exchange ratio determinations
Valuations for Corporate Tax Planning
- Realignment and reorganization of international subsidiaries
- Check the box elections
- Worthless stock deductions
- Intercompany transfer pricing (IRC § 482)
- Allocation of purchase price (IRC § 1060)
- Apportionment of interest expense (IRC § 1.861-9)
- Intellectual property holding companies
- Property tax appeals
- Non-compete agreement valuations
- Abandonment write-offs
- Charitable contributions
- Contributions of assets to joint ventures
- Deferred compensation (section 409a)
- Related party asset transfers
M&A and Valuation Disputes
- Post-transaction disputes
- Valuation disputes
- Material adverse change claims
- Determination of reasonably equivalent value