Archive 2018-123: Valuing Small Businesses Part I

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Archive 2018-123: Valuing Small Businesses Worth Less than $10 million PART I

NOTE: This is Part I of the two-part Series. To purchase Part II see the Upcoming Webinar page.

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**Webinar 123: Live Broadcast Date: September 17, 2018 

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Speaker:  Jim Hitchner, CPA/ABV/CFF, ASA and Jim Alerding, CPA/ABV, ASA

Valuing small businesses (less than $10 million in value) is often more difficult than valuing larger businesses. You will learn solutions to key issues unique to small businesses including: practice and personal goodwill, key person, noncompete agreements, marketability, liquidity and transferability, divorce, compensation, pass-through entities, information challenges, and valuation approaches and methodologies.

A detailed analysis of the impact of the Tax Cuts and Jobs Act on the valuation of small businesses will also be presented. Includes an update on the TCJA.

Webinar Outline:

Part One (9/17/18)
Solutions to key issues in valuing small businesses:
• Impact of the TCJA including tax rates, bonus depreciation, sunset provisions, discount rates, pass through entities, interest expense limitations, state taxes, industry carve-outs, and more
• The best way to use Pratt’s Stats, BIZCOMPS, and the IBA database
• A quick way to consider the guideline public company method
• A straightforward excess earnings method
• Easy sanity check on the excess earnings method, discount and cap rates, and long-term growth rates
• Discounted vs. capitalized cash flow methods
• Weighting historical earnings

Part Two (10/11/18)

Solutions to key issues in valuing small businesses:
• Simplifying the S-corp issue on taxes
• Efficiencies in calculating discounts
• Goodwill – personal vs. enterprise vs. salable vs. unsalable
• Goodwill – quantitative vs. qualitative methods
• Dealing with buying a job value
• When the net asset value method is applicable
• When there are too little data and too little access for a valuation opinion
• How information challenges can create disharmony with BV standards
• Efficient report writing ideas
• The use of shortcuts

Learning Objectives:

Over the two-part series, the participant will learn:

  • The key issues and solutions in valuing small businesses (less than $1 million in value, $1 million to $5 million in value, and $5 million to $10 million in value)
  • How to deal with personal goodwill (salable and unsalable) vs. enterprise goodwill vs. key person vs. noncompete agreements
  • Options when information is unavailable or withheld
  • The impact of the TCJA
  • How to supportably apply valuation methods
  • How to deal with normalization adjustments
  • How to tax affect pass-through entities
  • Key divorce issues
  • Discounts and premiums

Please review our information on CPE credits, refund policies, and complaint resolution at www.valuationproducts.com/cpe (Note that archived webinars do not qualify for CPE credit.)

This downloadable archived webinar package is an interactive video of the webinar with the original webinar handouts.

The format of the archived webinar package is an Adobe Presenter PDF file that allows you to view the video of the webinar with the synced audio so that you see the presentation just as it was presented “live.” The Presenter format also allows for easy navigation through the webinar so you can quickly go to a specific section in the presentation. The handout materials are included in the file. To view the Webinar Presenter file, you must have the current version of Adobe Reader. You can download the free Adobe Reader at http://get.adobe.com/reader Please save the file to your hard drive or server. This is a very large file so please allow sufficient time for the download to complete.

You will also need to have the current version of Adobe Flash enabled on your computer. The file may not display in your browser window, (you may see a blank image) so be sure to download the file first and then open it on your computer using Adobe Reader.

Additional information

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