Corporate Tax Planning
FairValue Advisors has a broad range of experience in assisting clients with valuation needs for corporate tax planning, ranging from C to S conversion, asset v. equity transactions and establishing basis, to the tax implications resulting from the issuance of stock or stock options as compensation.
For C to S conversions, our valuations are used to calculate the net unrealized built-in gain ("NUBIG") in C to S conversation, to determining tax basis and estate tax.
In the sale of a business, the form of transaction (equity sale v. asset sale) may also have a significant impact on the net proceeds received by the Seller due to the differences in tax implications. We can assist in providing both the valuation of the equity based on an equity transaction, as well as a valuation of the aggregate assets based on an asset sale.
We only employ valuation methods that are proven and accepted in the marketplace and in the courtroom. The appropriateness of the cost, market and income approaches to valuation are considered in each appraisal assignment.