Tag: Valuation

Commentary

Valuation of Intellectual Property for Blockchain and Cryptocurrency Companies

The Evolving Landscape of IP Valuation Intellectual property (IP) valuations play a pivotal role across various critical business functions.  They are essential for the transfer ...
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Commentary

Understanding the Section 431 Election for UK Tax Purposes: Unlocking the Benefits of Cryptoassets as Compensation

In the landscape of His Majesty’s Revenue & Customs (“HMRC”), Section 431 emerges as a prominent tool for long-term tax strategies pertaining to employment-related securities, ...
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Commentary

Maximizing Tax Benefits: The Importance of Valuation for Supporting QSBS Initial Tax Basis

Investing in small companies is risky, so savvy investors seek every advantage to optimize their financial returns.  One often-overlooked strategy for maximizing returns is obtaining ...
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Crypto & Blockchain

The Significance of Fairness and Valuation Opinions in Private Fund Advisers’ Transactions – and Perhaps Digital Assets?

Over the years, the Securities and Exchange Commission (SEC) has championed the principles of transparency, fairness, and investor protection in the financial markets. As the ...
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Commentary

Coronavirus Impacts On The Investment Industry: What You Need To Know

By now, it’s apparent that controlling the COVID-19 outbreak will take longer than anticipated. As the nation watches its favorite restaurants, gyms, and stores shutter ...
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Commentary

Coronavirus and 409A Valuations

Navigating Through Uncertainty… Privately-held companies have valuations performed by qualified appraisers for a variety of reasons, including financial and tax reporting, to support business decisions, ...
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ASC 820

Valuing Customer Relationships – Misconceptions of the Distributor Method

General guidance for valuing intangible assets is provided in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topics 805, 350, and 820.  Detailed ...
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Fairness Opinions

A Quick Reminder About Fairness Opinions

While we’ve written on this topic in the past, given the high volume of transaction (M&A, investment, etc) activity over the past few years, we ...
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Tax

IRC § 1202 – Qualified Small Business Stock: For Some Investors, Some Serious Tax Savings

Background Internal Revenue Code section 1202 (IRC 1202) – Qualified Small Business Stock, allows capital gains from select small business stock to be excluded from ...
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