NACVA Names Garth Tebay to Its Executive Advisory Board

NACVA Names Garth Tebay to Its Executive Advisory Board

SALT LAKE CITY, UT, June 1, 2019 — The National Association of Certified Valuators and Analysts® (NACVA®), the organization that has trained over 35,000 CPAs and other valuation and consulting professionals in the field of business valuation, financial forensics, and...
Determining the Existence of Personal Goodwill – Part II

Determining the Existence of Personal Goodwill – Part II

In Part I, we discussed that personal goodwill is commonly valued separately in divorce cases when state statute treats personal goodwill as a non-marital asset.  Personal goodwill is also valued separately for tax purposes in an asset sale of a C Corporation.  There...
Cost of Capital – Executive Summary

Cost of Capital – Executive Summary

One of the most important parts of the valuation formula is Cost of Capital.  Whether you are selling your business, buying a business, or defending the value of your equity interest for tax, ESOP or litigation purposes, the correct value requires the correct...
Determining the Existence of Personal Goodwill

Determining the Existence of Personal Goodwill

It is common to value Personal Goodwill separately in divorce cases when State statute treats personal goodwill as a non-marital asset. Occasionally, but not often enough, personal goodwill is separately valued for tax purposes when the assets of a C Corporation are...