On June 1, 2019, HSSK, LLC, joined Weaver, combining their valuation, forensics and litigation consulting practices to expand the services we offer our clients. Both firms have decades of experience in valuation of both tangible and intangible assets. Together, our combined professionals offer an unmatched breadth and depth of capabilities. Contact us to find out how we can help you.
Weaver’s valuation professionals provide high-quality financial reporting compliance support, tax planning or compliance services, merger and acquisition assistance and corporate consulting. Beyond the fundamental fact that reliable valuations are necessary for fair value to be exchanged in a transaction, many tax and financial reporting regulations require valuations to be performed periodically.
Having completed hundreds of business and intangible asset valuations, our experienced professionals combine finance and accounting knowledge with sophisticated valuation methodologies to accommodate even the most complex financial reporting, transaction and tax requirements. All of our valuation opinions are fully defensible and carefully documented to withstand scrutiny from a variety of regulatory bodies, including the SEC and the IRS.
Our Valuation Services include:
When fairness opinions are needed for business acquisitions or divestitures, we serve boards of directors, special committees, ESOP trustees and lenders with skilled and objective analysis to demonstrate that the boards acted within the business judgement rule — on an informed basis, in good faith and in the company’s best interest.
Weaver has the depth of knowledge and intellectual capital to navigate the most complex fairness opinion engagements. We combine practical experience with a deep understanding of analytical techniques to provide unbiased, well-developed, well-documented fairness opinions. Our analyses also provide boards and lenders with independent perspectives.
Weaver assists with:
- Affiliate and insider transactions
- Corporate reorganizations
- Down-round financings
- Mergers and acquisitions
- Redemptions of shareholder interests
Whether a purchase price allocation for a newly-acquired business, goodwill impairment testing, derivative securities analysis or valuation to dispute a property tax assessment, Weaver’s valuation professionals are ready to roll up their sleeves and get to work.
- Financial Reporting
- Intangible asset valuation
- Derivative security appraisals
- Purchase price allocations (valuation of intangible and tangible assets) – ASC 805
- Goodwill impairment testing – ASC 350
- Impairment testing of long-lived assets – ASC 360
- Stock-based/equity-based compensation – ASC 718
- Determining fair value of financial assets – ASC 820
- Corporate Tax
- Equity-based compensation – IRC 409A and 83(b)
- "C" corp. to "S" corp. conversion – IRC 1374
- Corporate tax planning
- Corporate tax reorganizations
- Personal goodwill/non-compete valuations
- Cost segregation studies
- Limitation on net operating loss carry-forwards – IRC 382
- Like-kind exchanges – IRC 1031
Health care is arguably the most complex of all industries. Innovations in medical technology and the overall delivery of care are daunting enough. With constantly evolving regulatory oversight and resulting complexities of compliance, having a partner you can trust is more important than ever. Weaver can help.
Our trusted professionals have served clients of all types, from large, publicly-traded health care companies to solo practitioners. We have performed hundreds of health care valuation and litigation engagements for clients including, but not limited to, hospitals, physician practices, ambulatory surgical centers, imaging centers and other outpatient ancillary service facilities.
Experienced in the following areas:
- Fair market value (FMV) opinions on health care companies for general transactional and management planning purposes
- FMV opinions for Stark Law compliance under Centers for Medicare and Medicaid Services (CMS) guidelines
- FMV opinions for anti-kickback statute compliance under Office of Inspector General (OIG) guidelines
- Fair value for general financial reporting requirements
- FMV for tax purposes
- Valuation of physician compensation and value-based contractual arrangements
- Litigation Support
With a long history of providing reliable opinions of fair market value and insight into estate and gift tax issues, Weaver’s professionals provide unparalleled insight when it matters most. When valuing a closely held business, including its tangible and intangible assets, whether for rendering in a Form 706 or 709, for gifting or for estate administration, we understand the need to comply with relevant codes and to support applied discounts.
Weaver assists with:
- Business entity valuation
- Operating entities
- Holding companies/partnerships
- Family limited partnerships (FLPs)
- Limited Liability Companies (LLCs)
- S Corporations (S Corps)
- Fractional business interests
- Controlling interests
- Minority, non-controlling or non-voting interests
- Multi-tiered entity interests
- Undivided interests in real property
- Control and marketability discount analysis
- Complex capital structure equity valuation
- Common/preferred/convertible debt/options & warrants
- Waterfall analysis
- Real estate appraisals
- Oil & gas reserve valuations
- Intangible asset appraisals
- Other tax situations
- Charitable contributions (Form 8283)
- Grantor-retained annuity trusts (GRATs) or other trusts
- Buy-sell agreement analysis
- Notes receivable
- Owner compensation analysis
- IRS dispute consultation
According to ERISA, “One of the most common violations found is the incorrect valuation of employer securities.” We understand the importance of a sound valuation and utilize careful review process to ensure the accuracy of the valuation.
Weaver understands the importance of accurate planning, valuation and review of your Employee Stock Ownership Plans. We meticulously consider all relevant facts in order to conclude an accurate and defensible value. Utilizing a number of approaches, we develop our assessment based on up-to-date market data from a number of service providers ensuring the fairness and precision of our conclusions.
- Feasibility studies
- Transaction fairness opinions
- Annual valuations for plan administration
Weaver’s credentialed real estate practice professionals have decades of experience aiding companies and the counsel who serve them with analyses that are impartial, well researched and driven by data. Our team possesses the skill and understanding required when valuing real estate, whether in relation to portfolio assessment, purchase price allocation, bankruptcy proceedings or other needs.
- Hospitals, senior housing and assisted living facilities
- Commercial office buildings
- Residential and multi-family properties
- Self-storage facilities
- Land for development
- Purchase price accounting valuations for real property assets
- Lost profits and damage analysis
- Loan and asset portfolio evaluations
- Fraud investigations
- Bankruptcy trustee services
Whether you need intellectual property valuations for pricing and strategic purposes, financing, tax compliance or financial reporting, Weaver can help. Our team is experienced in the valuation of intellectual property, which often include such assets as IP research and development, patents, trademarks, copyrights, registered designs, and other process and technology intangible assets.
Determining the value of option contracts or other derivative securities or properly allocating value across complex capital structures requires the use of complex methodologies that, if improperly applied, can lead to inaccurate and unsupportable opinions of value. Weaver’s valuation professionals have the depth of technical expertise and practical experience to develop accurate and defensible analyses of derivatives and complex capital structures through generally accepted valuation techniques.
If you’re a multinational company, a Weaver transfer pricing study can help prevent your business from setting prices that result in higher global taxes. We’ll ensure that your profits from transactions between your organization and your foreign subsidiary/parent are fairly priced and taxed. These transactions can include the purchase or sale of tangible goods, services, and the licensing of technology or intangible assets such as know-how, trademarks, copyrights, patents, etc. A significant number of countries now have transfer pricing legislation in place. Weaver can help your company with setting intercompany prices that will address the competing needs of different taxing jurisdictions.
- Oil/gas reserves and mineral interests