Blog Posts in 2023
Posted on Dec 1, 2023 By Brad Cashion
Valuation of IP (encompassing term for intangible assets) is the most difficult exercise in financial valuation. While not all of the below factors impact every IP valuation, a thorough analysis will ...
Continue reading "Numerous Factors Impact IP Valuation" »
Posted on Nov 1, 2023 By Brad Cashion
A Section 338(h)(10) election is a specific tax provision under the Internal Revenue Code (IRC) in the United States that allows for a special type of asset purchase treatment in the context of a ...
Continue reading "Benefit of a Section 338(h)(10) Election" »
Posted on Oct 1, 2023 By Brad Cashion
We recently worked with a high-end clothing and home goods retailer which operates shops in Los Angeles. One of the partners wanted out of the business, and the other partners agreed to buy her out. ...
Continue reading "When a Partner Wants Out: Getting to a Fair Price" »
Posted on Sep 1, 2023 By Brad Cashion
The term Name, Image, and Likeness (NIL) is the current nomenclature for the IP known as right of publicity or persona. NIL now allows the more famous athletes in college to monetize their right of ...
Continue reading "Name, Image, and Likeness" »
Posted on Aug 1, 2023 By Brad Cashion
The IRS is ramping up enforcement with increased audits of discount valuations. The Mentor Group has an excellent reputation with the IRS. Our valuations are almost always accepted without changes. ...
Continue reading "THE IRS AND DISCOUNT VALUATIONS" »
Posted on Jul 1, 2023 By Brad Cashion
A Cap Rate, or capitalization rate, is a financial metric used in real estate investing to estimate the potential return on a property investment. It is calculated by dividing the net operating income ...
Continue reading "REAL ESTATE FOR DUMMIES" »
Posted on Jun 1, 2023 By Brad Cashion
In a relatively recent gift tax case, the experts on both sides applied a C corporation tax rate to the companies S corporation earnings. Initially, the IRS (Kress v. U.S.) claimed that the taxpayers ...
Continue reading "TAX AFFECTING S CORPS" »
Posted on Jun 1, 2023 By Brad Cashion
ROI stands for Return on Investment, which is a financial metric used to evaluate the profitability of an investment relative to its cost. It is a commonly used metric in business and finance to ...
Continue reading "ROI: AN INVESTMENT CONSIDERATION" »
Posted on May 1, 2023 By Brad Cashion
Why, you ask, aren't all valuations for the same business or asset alike? How can they differ so much? There are reasons for divergence of opinion. And they usually involve one valuator being an ...
Continue reading "NOT ALL VALUATIONS ARE ALIKE" »
Posted on Apr 1, 2023 By Brad Cashion
For a business owner, exiting and retiring can be a daunting process, both financially and emotionally. One of the key factors that can help ease this process is a pre-sale valuation of the business. ...
Continue reading "Preparing for a Successful Business Sale" »
Posted on Mar 1, 2023 By Brad Cashion
A fairness opinion is a professional evaluation conducted by an independent third-party advisor to assess whether a proposed financial transaction or event is fair to all parties involved. The primary ...
Continue reading "PRIMARY ISSUES ADDRESSED IN FAIRNESS OPINION" »
Posted on Feb 1, 2023 By Brad Cashion
Can you value a business without appraising the underlying assts? The answer is yes. In fact, most business valuations are not all premised upon any specific asset values. Think of a business or ...
Continue reading "BUSINESS VALUE vs. UNDERLYING ASSETS" »
Posted on Jan 1, 2023 By Brad Cashion
Based upon a Federal Circuit Court of Appeals ruling, damage experts can no longer rely on a "25% rule of thumb" to support a reasonable royalty rate. This 25% rule had been accepted by ...
Continue reading "ASSESSING IP DAMAGES" »