Annual ESOP Valuation and DOL Adequate Consideration
Last Updated: September 2026 An annual ESOP valuation is the yearly, independent appraisal ERISA requires for a private company owned [...]
When a Qualified Business Appraisal Is Required
Last Updated: September 2026 A qualified business appraisal is a formal, independent valuation of a private company interest, prepared [...]
Critiquing the Opposing Expert: What a Rebuttal Valuation Report Tests
Last Updated: September 2026 A rebuttal business valuation of an opposing expert reviews the other side's report and tests it [...]
Business Valuation for Lifetime Gifting: The $15M Exemption
Last Updated: September 2026 A business valuation for lifetime gifting is a formal appraisal that sets the fair market [...]
The Valuation Date in Litigation: Why It Controls the Number
Last Updated: September 2026 A valuation date is the exact "as of" date on which a business is valued [...]
SCIN Business Sale Valuation: A Guide to Self-Canceling Notes
Last Updated: September 2026 A SCIN business sale valuation is a formal appraisal that sets the fair market value [...]