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Numerous Factors Impact IP Valuation

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 ...
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Benefit of a Section 338(h)(10) Election

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 ...
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Name, Image, and Likeness

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 ...
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THE IRS AND DISCOUNT VALUATIONS

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. ...
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REAL ESTATE FOR DUMMIES

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 ...
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TAX AFFECTING S CORPS

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 ...
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ROI: AN INVESTMENT CONSIDERATION

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 ...
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NOT ALL VALUATIONS ARE ALIKE

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 ...
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Preparing for a Successful Business Sale

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. ...
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PRIMARY ISSUES ADDRESSED IN FAIRNESS OPINION

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 ...
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BUSINESS VALUE vs. UNDERLYING ASSETS

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 ...
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ASSESSING IP DAMAGES

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 ...
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ESOP: ALTERNATIVE TO A SALE?

For most companies contemplating some form of seller exit, an ESOP is often discussed as an alternative strategy. Considering an ESOP today is more fraught with some anxiety than ever before. Why? The ...
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SUNSET OR RESET

The looming sunset of the Tax Cuts and Jobs Act (albeit three years out at the end of 2025) has already begun to surface. The significant changes which positively impacted individuals may be ...
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INTERNATIONAL VALUATIONS

Periodically, we perform business and IP valuations in countries outside the U.S. In conjunction with this work, we have developed relations with professionals in various locales, which further ...
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VALUING LIFE INSURANCE POLICY

The valuation of a universal or whole life insurance policy is needed for at least the following reasons: An asset acquired via the purchase of a company. A transfer of this asset, such as to a ...
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CHARITABLE CONTRIBUTIONS

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 ...
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FAIRNESS OPINION

In prior years, fairness opinions were primarily applicable for publicly held companies. Today, private transactions involving disparate and potentially conflicted parties are often accompanied by ...
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WHEN IS A VALUATOR APPRAISER AN EXPERT?

A valuator (business or IP) or appraiser (hard asset: real estate, equipment or inventory) is considered an "expert" when one or more of the following occurs: He is qualified by a court of ...
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SPAC FAIRNESS OPINION

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. ...
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CONVERTIBLE INSTRUMENTS VALUATION

Convertible instruments include various forms of debt obligations that are not common stock or member interests in an LLC. However, they are convertible into equity or equity equivalents. The variety ...
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STOCK vs. ASSET - ALLOCATION OF PURCHASE PRICE

The following is a simplified overview of the need for documentation to support an allocation of the purchase price of a business. In most purchases, the agreement contains a schedule of allocated ...
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WIDE VARIANCE IN DISCOUNT VALUATIONS

Taxpayers and savvy professional service providers are often unaware of the differences in discount valuation reports issues by supposedly competent valuators. The Mentor Group approach is unique in ...
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Spring - Loaded Stock Awards

Bless the SEC for they have recently promulgated new guidance for Spring-Loaded Stock Awards (SLSA). In past years, executive stock compensation awards or grants just prior to the announcement of ...
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Section 83(b) Election

The Internal Revenue Code allows employees, or startup founders, the option to pay an income tax on the total value of the restricted shares (equity) received at the grant date. To effect this taxable ...
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