When it comes to valuations, P&N provides more than just the numbers. Our team is able to interpret the importance of both financial and non-financial information to your valuation.

P&N offers a team of qualified appraisers and valuation analysts with a wide range of skills to meet your valuation needs, no matter the size of your organization. Our professionals have broad experience across industries and applications, and we can assist in the following areas:

Strategic Needs

Unlocking and understanding business value is a critical component of running any organization. Our team can assist with strategic areas, such as:

• Business and succession planning
• Buy-sell agreements
• Transaction analysis
• Recapitalization and collateralization

Transactions

A fair and reasonable valuation is the cornerstone of transaction negotiation, whether an internal or external arrangement. Call on us to assist with:

• Acquisitions and divestitures
• Management and leveraged buyouts
• Mergers and joint venture formations
• Non-controlling interest transactions or redemptions
• Carve-outs and spin-offs

Taxation

We have deep knowledge of estate, gift, charitable, and income tax matters, and our valuations have withstood IRS examination on annual giving matters as well as complex and high net worth estates. Valuation tax needs include:

• Estate planning
• Estate and gift tax compliance
• Charitable contributions
• Equity-based compensation (IRC 409A)
• Purchase price allocations

Disputes

P&N has a deep background in dispute valuations. We are frequently engaged by attorneys and appointed by courts to assist in dispute matters, including:

• Diminution of value and destruction of business
• Expropriation and just compensation
• Dissenting and minority owner disputes
• Family law and community property partition
• Business divorce
• Transaction disputes
• Bankruptcy and reorganization support
• Expert testimony and litigation support

Financial Reporting

Valuations for financial reporting are complex and require a thorough understanding of valuation techniques and close coordination with your finance and accounting team. P&N’s valuation and assurance teams work together to help deliver a robust, audit-ready analysis, focusing in the following areas:

• Purchase price allocations
• Goodwill and intangible asset impairment analyses
• Portfolio valuations
• Complex securities and capital structures (convertible debt, warrants, options, profits, interests)
• Contingent consideration (earn-outs)
• Equity-based compensation
• Fresh start accounting