Professional Business Valuation
Exit Planning
Merger/Acquisition Support

Business Valuations

We provide business valuation services for a wide variety of engagements. Our reports can range from a simple calculation and estimate of value to a full report which expresses a formal Conclusion of Value. As members of the National Association of Certified Valuation Analysts our work conforms with NACVA, AICPA and USPAP standards.

Example engagements include:

• Valuations services for closely-held entity buy-sell agreements - Many small businesses, particularly professional practices, use specified Buy/Sell formulae to either admit new partners or buy out existing partners. When these agreements require use of Fair Value, Fair Market Value or other recognized Standards of Value, we provide formal business valuation reports to assist in pricing the ownership transition. We also provide consulting services to help- business owners create workable Buy/Sell language for their ownership agreements.

• Business valuations to aid in financing - Most SBA financing now requires a formal business valuation for acquisition loans. As of August 1, 2008 the SBA's Standard Operating Procedures SOP 50 10 (5) requires that the lender obtain a business valuation from a "Qualified Source". As a CVA and NACVA member, ClearMarket Advisors is a qualified source for SBA valuations.

• FAS 141/142 valuations - Statements on Financial Accounting Standards numbers 141, 142 and 157 specify the methods to be used to allocate purchase price to all assets acquired in a business combination or acquisition. ClearMarket Advisors provides business valuations to assist management is allocating purchase price of acquisitions.

• Marital dissolution valuations - Divorces involving small business, professional practices or other significant assets as marital property often require formal valuations of those assets. ClearMarket Advisors is qualified for litigation assignments in Kansas, Missouri and Oklahoma.

• Estate and Gift Tax valuations - U.S. Federal tax law generally requires a formal business valuation for many Estate and Gift Tax returns.

• Expert testimony and litigation support - ClearMarket Advisors is available to assist as both an expert witness or financial consultant for litigation matters.