Archive 2018-124: Valuing Small Businesses Worth Less than $10 million PART II
NOTE: This is Part I of the two-part Series. Purchase Part I at this link Archive Webinar 123 Part I.
**Webinar 124: Live Broadcast Date: October 11, 2018 ***
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.
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
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.)
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