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• Who We Are
  • Brad M. Cashion
  • D. Justin Blaine
  • Davis R. Blaine
  • Robert F. Effinger
  • Franz K. Fleishli
  • John D. Glenn
  • Frank R. Hough
  • Wesley E. Romberger III
  • Fritz Strehlow
• Why Choose Us
• Services
  • Financial Valuation
  • IP Valuation
  • Investment Banking
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  • Cost Segregation
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  • Expert Testimony / Litigation
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  • Agribusiness
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  • ESOP
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  • Fairness Opinion / Solvency Opinion
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  • Intangible Assets
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  • Inventory Appraisal
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  • Preferred Stock
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  • Stock Options / Warrants
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  • Transfer Pricing
• Client Results
• Privacy Policy
• Blog
  • 2024
    • November
      • FAIRNESS OPINION SEC REVIEW
    • October
      • SYNERGISTIC VALUE
    • September
      • Cost Segregation Pitfalls
    • August
      • EXITING PARTNER
    • July
      • When to Conduct A Study
    • June
      • Use of Personal Goodwill
    • May
      • DISCOUNTED CASH FLOW METHOD
    • April
      • VALUATION OF BUSINESS LOSING MONEY
    • March
      • INTELLECTUAL PROPERTY (IP) LITIGATION
    • February
      • BUSINESS VALUATION MARKET COMPARABLES
    • January
      • PARTNER BUYOUT
  • 2023
    • December
      • Numerous Factors Impact IP Valuation
    • November
      • Benefit of a Section 338(h)(10) Election
    • October
      • When a Partner Wants Out: Getting to a Fair Price
    • September
      • Name, Image, and Likeness
    • August
      • THE IRS AND DISCOUNT VALUATIONS
    • July
      • REAL ESTATE FOR DUMMIES
    • June
      • ROI: AN INVESTMENT CONSIDERATION
      • TAX AFFECTING S CORPS
    • May
      • NOT ALL VALUATIONS ARE ALIKE
    • April
      • Preparing for a Successful Business Sale
    • March
      • PRIMARY ISSUES ADDRESSED IN FAIRNESS OPINION
    • February
      • BUSINESS VALUE vs. UNDERLYING ASSETS
    • January
      • ASSESSING IP DAMAGES
  • 2022
    • December
      • ESOP: ALTERNATIVE TO A SALE?
    • November
      • SUNSET OR RESET
    • October
      • INTERNATIONAL VALUATIONS
    • September
      • VALUING LIFE INSURANCE POLICY
    • August
      • CHARITABLE CONTRIBUTIONS
    • July
      • FAIRNESS OPINION
    • June
      • WHEN IS A VALUATOR APPRAISER AN EXPERT?
    • May
      • SPAC FAIRNESS OPINION
    • April
      • CONVERTIBLE INSTRUMENTS VALUATION
    • March
      • STOCK vs. ASSET - ALLOCATION OF PURCHASE PRICE
    • February
      • WIDE VARIANCE IN DISCOUNT VALUATIONS
    • January
      • Spring - Loaded Stock Awards
  • 2021
    • December
      • Section 83(b) Election
    • November
      • CONVERSION OF C TO S CORPORATION
    • October
      • CHARITABLE CONTRIBUTIONS
    • September
      • PROFITS INTERESTS
    • August
      • ROLE OF THE VALUATOR
    • July
      • VALUING A CAR DEALERSHIP
    • June
      • SPAC FAIRNESS OPINION
    • May
      • Considering an 83(b) Election
    • April
      • RIGHT OF PUBLICITY (Name and Likeness)
    • March
      • IP VALUE ON FINANCIAL STATEMENTS
    • February
      • COST SEGREGATION PITFALLS
    • January
      • IP: WHEN SHOULD IT BE VALUED?
  • 2020
    • December
      • VALUATION IN LITIGATION
    • November
      • COVID INDUCED BUSY
    • October
      • PREPARING FOR IRS AUDIT OF TRANSFER PRICING
    • September
      • BUSINESS VALUATION DURING COVID
    • August
      • REAL ESTATE VALUES IN COVID ERA
    • July
      • COST SEGREGATION - QUALIFIED IMPROVEMENT PROPERTY
    • June
      • WHEN IS DEBT NOT REALLY DEBT?
    • May
      • BUSINESS VALUE vs. UNDERLYING ASSETS
    • April
      • TAX AFFECTING S CORPS
    • March
      • REAL ESTATE: DEALING WITH PROPERTY STIGMA
    • February
      • BROKER OPINIONS OF REAL ESTATE VALUE
    • January
      • WIDE VARIANCE IN DISCOUNT VALUATIONS
  • 2019
    • December
      • CONVERSION OF C TO S CORPORATION
    • November
      • FAIRNESS OPINION: IS IT FAIR?
    • October
      • VALUATION SERVICES FOR NON-PROFIT INSTITUTIONS
    • September
      • ROYALTY ANALYSIS
    • August
      • CHARITABLE CONTRIBUTIONS
    • July
      • DO CLIENTS KNOW WHAT'S IN A REPORT?
    • June
      • NOT ALL VALUATIONS ARE ALIKE
    • May
      • STOCK OPTIONS BACK-SOLVE METHOD
    • April
      • VALUATION EXPERTISE IN LITIGATION
    • March
      • PRIVATE EQUITY
    • February
      • Personal Goodwill
    • January
      • Internal Rate of Return - IRR
  • 2018
    • December
      • WHEN IS A VALUATOR APPRAISER AN EXPERT?
    • November
      • UNDERSTATED BALANCE SHEETS
    • October
      • TRANSFER PRICING 2018
    • September
      • WHAT'S IN A BUSINESS VALUATION?
    • August
      • COST SEGREGATION PITFALLS
    • July
      • HOW TO HIRE AN APPRAISER
    • June
      • 409A VALUATIONS
    • May
      • WHEN IS EXPERTISE IMPORTANT?
    • April
      • Litigation
    • March
      • TAX ACT 2017 - More Cost Segregation Benefits
    • February
      • Trademark Valuation
    • January
      • New Tax Act
  • 2017
    • December
      • Fairness Opinion
    • November
      • Litigation: Critical Need for Financial Advisor
    • October
      • Brand / Trade Name Value
    • September
      • Derivative Valuation
    • August
      • RIGHT OF PUBLICITY (Name and Likeness)
    • July
      • PURCHASE PRICE ALLOCATION ISSUES
    • June
      • HOW MUCH IS THAT IP IN THE WINDOW?
    • May
      • PROFITS INTERESTS
    • April
      • ESOP Valuation Nuances
    • March
      • Solvency Opinion
    • February
      • CARRIED INTERESTS
    • January
      • DEMISE OF PROPOSED IRS REG 2704
  • 2016
    • December
      • Right of Publicity (Name and Likeness)
    • November
      • Latest IRS Tactic - Minority Premium Model
    • October
      • Assessing IP Damages - Current Litigation Environment
    • September
      • IP Value on Financial Statements
    • August
      • Startup "Valuation"
    • July
      • Why Pay for a Supportable 409A Valuation?
    • June
      • Right of Publicity
    • May
      • Internal Rate of Return
    • April
      • Business Valuation: What's it Worth
    • March
      • What's Hot, What's Not
    • February
      • Litigation: Business Value v. Lost Profits
  • 2015
    • November
      • Strategic Value
    • September
      • TRANSFER PRICING IRC SECTION 482
    • August
      • PERSONAL GOODWILL
    • July
      • Derivative Valuation
    • June
      • SECTION 1031: LIKE-KIND EXCHANGES INTANGIBLES MAY QUALIFY
    • May
      • Fraudulent Conveyance
    • April
      • Section 83(b) Election
    • March
      • IP Impact Growing
    • February
      • Personal Goodwill
  • 2014
    • December
      • Brand / Trade Name Value
    • November
      • Estate Valuation
    • October
      • Phantom Stock
    • September
      • Cost Segregation
    • July
      • Recent Engagements
      • Considering an 83(b) Election
    • June
      • Why Value Your Company Before a Sale?
    • April
      • Cost Segregation
      • Cost Segregation
    • March
      • Life Insurance Policy - An Overlooked Asset
      • Life Insurance Policy - An Overlooked Asset
    • February
      • Built-In Capital Gains Tax
    • January
      • Deciding to Sell
  • 2013
    • November
      • Fairness Opinion
    • September
      • Fairness Opinion/Death Tax Filing/Cost Segregation
    • July
      • Development Rights/Cost Seg Audit/Hedge Fund/ Bankruptcy/Partner Buyout
    • June
      • Estate Gifting - Litigation Damages - Cost Segregation - Developer
    • May
      • Medical Device - Transfer Pricing - Farming - Carried Interests
    • April
      • Current Client Activity
    • March
      • Recent Engagements
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