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

David C. Wood, CPA/ABV/CFF, CBA
(615) 309-2302

Chris Lovin, CPA/ABV/CFF, CFE
(615) 309-2264

David Smith, CPA, CVA
(423) 755-0736

Josh Brummett, CPA/ABV, CFF
(615) 309-2226