Blog Posts in 2021
Posted on Oct 1, 2021 By Brad Cashion
The latest IRS regulations were promulgated on July 30, 2018. These included detailed definitions of a qualified appraisal and a qualified appraiser. The appraisal must support the value of a stock or ...
Continue reading "CHARITABLE CONTRIBUTIONS" »
Posted on Sep 1, 2021 By Brad Cashion
Special equity compensation known as profits interests (PI) are only issued by Limited Liability Companies (LLCs). They provide for a share of profit in the company after a specific point in time. ...
Continue reading "PROFITS INTERESTS" »
Posted on Aug 1, 2021 By Brad Cashion
What is the appropriate role of a financial valuator? Objectivity, above all else. As a member of the most prestigious governing body, the American Society of Appraisers (ASA), the credible valuator ...
Continue reading "ROLE OF THE VALUATOR" »
Posted on Jul 1, 2021 By Brad Cashion
One of the most complex valuation exercises is the automobile dealership. These businesses are actually comprised of five distinct operations, with separate financial information for each. New ...
Continue reading "VALUING A CAR DEALERSHIP" »
Posted on Jun 1, 2021 By Brad Cashion
A SPAC is special purpose acquisition company designed to expedite a merger of a target seller into a publicly traded entity. The incredible expansion of SPAC funds has somewhat saturated U.S. ...
Continue reading "SPAC FAIRNESS OPINION" »
Posted on May 1, 2021 By Brad Cashion
Careful consideration should be given to potentially significant tax liability with respect to stock issued to founders, employees and contractors (in lieu of other compensation). Often, startups and ...
Continue reading "Considering an 83(b) Election" »
Posted on Apr 1, 2021 By Brad Cashion
The intellectual property called Right of Publicity (RP), is also known as “Name and Likeness” “Persona,” and “Personality Rights.” Any and all of these terms ...
Continue reading "RIGHT OF PUBLICITY (Name and Likeness)" »
Posted on Mar 1, 2021 By Brad Cashion
Intellectual Property (IP) has been adopted as a catchall for many different types of intangible assets. The valuation of various IP is a unique specialty of The Mentor Group. If a company did not ...
Continue reading "IP VALUE ON FINANCIAL STATEMENTS" »
Posted on Feb 1, 2021 By Brad Cashion
The awareness of using cost segregation to maximize tax depreciation has significantly increased. An added benefit was created by The Tax Act, allowing taxpayers to expense personal property (bonus ...
Continue reading "COST SEGREGATION PITFALLS" »
Posted on Jan 1, 2021 By Brad Cashion
Why is IP so different than other business assets? What are the instances or events which trigger an IP valuation? There are numerous reasons why we value IP. The 10 most prevalent are the following: ...
Continue reading "IP: WHEN SHOULD IT BE VALUED?" »