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Valuation and Financial Consulting Services

Valuation and Financial Consulting Services

Our services are tailored to meet your specific needs–

  1. Are you facing challenges with fair value in your financial reporting?
  2. How can valuation support your financial reporting requirements?
  3. When do you need a valuation performed? Is your company leading acquisitions or issuing stock options?
  4. Do you have an intellectual asset management strategy in place?
  5. How can valuation support your tax saving strategies?
  6. How can you ensure the right growth decisions for your business?

The regulatory environment regarding asset valuation methods and reporting is complex. As valuation professionals, our goal is to help you understand the valuation process, and discover how valuation can support and enhance your business decisions, while at the same time guiding you through the rules and regulations that can be overwhelming and frustrating for even the most informed and proactive company. At Clifton Gunderson, we work with many different companies, with different business objectives, but our focus is consistent—to provide the best service in the industry for a fair and competitive fee.

Our industry-focused financial experts can help find the best solution for your company and your overall goals. We work with you to understand the complexities of your organization and offer you innovative advice and valuable insight, while assuring compliance with existing professional standards. Our financial experts are leaders in the valuation industry, serving on national committees, speaking at national events, and providing leadership on cutting edge issues.

Financial Reporting and Compliance

As accounting and valuation converge, fair value measurement continues to evolve as a critical issue in today's financial reporting environment. FASB's recent issuance of SFAS 157 and 159, and planned issuance of 141(R), further demonstrate the need for objective and supportable fair value measurement expertise. Our fair value specialists serve as trusted advisors to finance professionals, providing insightful consulting and compliance solutions.

Purchase price allocation (SFAS 141 and SFAS 141[R])– The volume and complexity of mergers has grown, making the identification and valuation of tangible and intangible assets more important than ever. We help purchasers provide a fair allocation of the purchase price for all assets acquired.

Impairment testing (SFAS 142 and SFAS 144)– SFAS 142 requires that goodwill and indefinite lived assets be reviewed annually to determine whether their value has been impaired. In addition, events could trigger the need for long-lived assets to be tested for impairment under SFAS 144. Our experience with SFAS 142 and 144 helps assure an objective, supportable valuation opinion.

Fair value option for financial assets and liabilities (SFAS 159)– SFAS 159 gives companies the option to account for certain assets and liabilities at their fair value. We can assist companies in that decision by providing valuation consulting and analysis.

Share-based compensation– For companies that compensate employees with equity instruments like shares or stock options, SFAS 123(R) provides guidelines that require the recognition of fair value, which is allocated to costs on their financial statements. Our consultants work within the guidelines to arrive at a valuation opinion that accurately reflects the company's standing. Learn more about 409A Valuation Services.

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Tax and Compliance

Whether you are tax planning for a Fortune 1000 company, a multi-national corporation, an emerging business or your own personal gifts and estate, Clifton Gunderson's valuation services are a critical team member in tax compliance and planning strategies. We provide independent, objective and comprehensive valuation opinions for tax reporting, such as–

Transfer pricing and royalties

Our tax and valuation professionals conduct comprehensive transfer pricing studies in the following areas:

  • Develop economic studies to determine intercompany pricing and interest rates;
  • Preparation of functional analysis;
  • Develop global transfer pricing policies;
  • Plan cost sharing arrangements for joint U.S and foreign research and development of intellectual property; and
  • Preparation of Internal Revenue Code section 6662(e) transfer pricing documentation.

Our team can also perform a royalty rate analysis, which identifies royalty rates paid by comparable companies for technology and services. With this knowledge, you can create intercompany royalty agreements that can withstand IRS scrutiny.

409A Valuation Services

Clifton Gunderson provides an end-to-end solution for your 409A business requirements including independent valuations to assist companies in setting exercise prices on stock option grants to satisfy IRC 409A regulations. Learn more about share-based compensation services.

Estate and Gift Tax Valuations

With estate and gift tax rates that can exceed 45 percent, and penalties for undervaluation that can be as high as 40 percent of the underpayment of tax, it is vital to properly document the value of all assets that are the subject of either gifts or estate transfers.

We have provided valuation services for many purposes including–

  • Gifting of controlling and minority interests in partnerships, LLCs, and corporations, for federal gift and estate tax purposes.
  • Valuation of limited partnership interests, or other minority interests for sale, to defective grantor trusts.
  • Valuation of partial interests in real estate.
Charitable donations (Sec. 170)

Rules for charitable donations have been through major revisions as a result of the 2006 Pension Protection Act. It is now necessary to provide a "qualified appraisal," prepared by a "qualified appraiser," for all gifts valued over $5,000.

With these requirements, it will no longer be possible to rely on informal valuation opinions provided by non-credentialed individuals. The valuation professionals at Clifton Gunderson meet the "qualified appraiser" requirements, and produce reports that meet the "qualified appraisal" definition.

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Corporate Advisory Services

Clifton Gunderson can provide a wide array of services designed to resolve internal issues, improve business processes and market reach, and enhance your valuation. Services include–

  • Transaction Preparation and Review
  • Strategic Review
  • Acquisition and Growth Strategies
  • Objective and Supportable Valuation and Valuation Enhancers
  • Litigation Support
  • Financial Modeling
  • Checklists and Templates/training
Intellectual Asset Management

Many companies seriously under-utilize their intellectual capital, including patents, trademarks, copyrights and business practices. We can help you develop an intellectual asset management plan that maximizes the profitability of those assets.

Our proven analysis and valuation process answers two critical questions with services that allow you to integrate intellectual assets into your overall business strategy.

What assets do you have?

  • IP inventory
  • Valuation
  • Asset management planning

How can you increase the profitability of your assets?

  • Market analysis
  • Bringing products to market
  • License planning, use and negotiation
  • Royalty audits
  • Financing options
Due Diligence

Our due diligence services include valuation of tangible assets, results and assisting companies in deterring the effects of EPS.

Valuation Transactional

The following transactions benefit from an independent valuation–

  • Potential sale or purchase
  • Recapitalization
  • Management buyouts
  • Shareholder buyout and buy-ins
  • ESOPs
Corporate Finance

Businesses today are constantly merging, acquiring and downsizing to meet market demands and remain competitive. Everyday transactions, such as acquiring large amounts of inventory, purchasing real estate and expanding product lines, can have a significant impact on your bottom line over time.

Clifton Gunderson offers decades of collective experience using valuation and financial analysis to help you make better daily business decisions. We combine specialized industry knowledge of valuation, forensics and research skills, and an extensive network of executive-level management contacts, to provide the right team to meet your financing and transactional needs. As companies continue to become more international in scope, Clifton Gunderson provides support and insight through our affiliation with an international network of business and financing professionals.

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