Valuation Services

Valuation Services

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 carefully documented in the event of scrutiny from a variety of regulatory bodies, including the SEC and the IRS.

Fairness Opinions

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

Corporate Tax and Financial Reporting

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

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

Trust and Estate

Whether it is determining the value of an estate for tax purposes, or valuing assets for estate planning or charitable giving, Weaver’s valuation professionals can handle even the most complex valuation issues related to closely held businesses, other illiquid assets, real estate or other tangible personal property, intellectual property or complex securities.

Employee Stock Ownership Plans

When preparing employee stock ownership plan (ESOP) valuations, Weaver follows a robust process from initial planning through quality review, meticulously analyzing relevant facts to provide an accurate and defensible value.

Real Estate Valuation

Look to our real estate valuations professionals for impartial, well-researched analyses for commercial properties, residential and multi-family projects, land for development and other real estate projects in the U.S. and across the globe. Our team has the background, skill and understanding to cover what you need, where you need it.

Intellectual Property

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.

Derivatives and Complex Capital Structures

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.

Transfer Pricing

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.

Other Valuation-Related Services

• Bankruptcy
• Oil/gas reserves and mineral interests
• Family law services — valuation