LBMC’s Valuation Advisory Services Team will help you meet the increased financial reporting challenges resulting from FASB’s fair value guidance (e.g. ASC Topics 350, 360, 718, 805 and 820). We also perform valuations of equity-based compensation to comply with Internal Revenue Code §409A. We have been engaged to provide valuation services by public, near-public and private equity companies for the following purposes:

• Valuation of intangible assets, contingent earnouts and restricted stock for purchase price allocations
• Testing for goodwill impairment
• Valuation of stock-based compensation including stock options, restricted stock and stock appreciation rights
• Merger and acquisition services
• Due diligence services
• Fairness and solvency opinions
• Employee stock ownership plans
• Litigation proceedings

Our clients operate in diverse industries (e.g. distribution, healthcare, technology, manufacturing) and have retained us to value several types of intangible assets including the following:

• Trade names and trademarks
• Internally developed proprietary software
• In-process research and development
• Customer contracts and relationships
• Backlog
• Non-competition agreements
• Assembled workforce

Business owners and their teams spend years growing a business. How does one put a value on a business that has taken a lifetime and hard work to grow? How does an investor or buyer know what to pay for a prospective business? Establishing the correct value of a business is predicated on numerous factors. At LBMC, we have certified business appraisers who understand the key determinants of value and how to apply them to your business. Our goal is to provide current and prospective business owners and their advisors with a reliable valuation. Our Business Valuation team has years of experience valuing business interests for numerous purposes, including:

• Gift and estate tax planning and reporting
• Succession planning
• "S" corporation conversions
• Mergers and acquisitions
• Employee stock compensation (IRC §409A)
• Buy-Sell agreements
• Shareholder disputes
• Commercial or divorce litigation

Whether you help guide a large healthcare system or operate as an independent physician practice, making sound financial decisions is key to ensuring your success in the increasingly regulated, and complicated healthcare industry. At LBMC, we understand that your challenges go far beyond providing high-quality patient care. Healthcare providers must also effectively and efficiently capture revenue, manage costs and allocate labor resources, all while strictly adhering to and complying with ever-changing state and federal laws.

Our clients range from single physicians to large corporations and include:

• Medical Practices including physicians and physician group practices
• Hospitals and health systems
• Nursing homes and other long-term care facilities
• Imaging centers
• Ambulatory surgery centers
• Other diagnostic and treatment facilities and companies

We have been engaged to provide valuation services for the following purposes:  

• Valuation of intangible assets, contingent earnouts and restricted stock for purchase price allocations
• Testing for goodwill impairment
• Valuation of stock-based compensation including stock options, restricted stock and stock appreciation rights
• Merger and acquisition services
• Due diligence services
• Fairness and solvency opinions
• Employee stock ownership plans
• Litigation proceedings
• Physician practice acquisitions by hospitals
• Fair market value compensation opinions