Forensic, Litigation and Valuation Services

Integral to the success of today’s businesses are avoiding and effectively managing risk. Strategic planning, research and reporting services are essential, as is expert support when responding to actual or potential adversarial challenges.

We advise businesses across a spectrum of industries and professional practices. Whether determining a business’s fair market value or delivering litigation support, our licensed professionals combine knowledge and expertise to safeguard our clients’ vital interests. Our multi-disciplinary teams ensure both a broad perspective and focused solutions.

Helping clients address challenges with outstanding resources and representation.

Valuations for Financial Reporting

As investors, regulatory agencies and auditors increase scrutiny on valuations, business owners and managers seek our guidance in developing transparent valuation practices, particularly for assets that are difficult to value. We help implement controls to ensure adherence to proper valuation policies and, as an independent third-party, we help minimize conflict of interest concerns. Our support includes:

  • Allocation of purchase price paid to acquire intangible assets, such as intellectual property, patents, trademarks, copyrights, non-compete covenants, technology, software, customer assets and other contractual relationships (ASC 805)
  • Goodwill impairment testing (ASC 350)
  • Restricted stock and stock option grants (IRS Sec. 409a and/or ASC 718)
  • Hard-to-value investment assets (FASB ASC 820), such as preferred and common stock, private investments in public equity (PIPEs), warrants, options, stock appreciation rights, derivatives, debt securities: mezzanine, mortgage-backed securities (MBS), asset-backed securities (ABS), convertible debt, interest rate swaps and structured products

Valuation for Tax Purposes

As regulators also scrutinize tax valuations, it is essential to assess tax implications prior to an acquisition or other significant transaction. With deep experience, specialized training and certifications, our tax professionals provide valuations for:

  • Estate tax filing (charitable contributions and gifting)
  • Corporate reorganizations
  • Conversions of C to S corporation
  • Family limited partnerships and limited liability company interests
  • Carried interest: private equity, venture capital, hedge funds
  • Shareholder buy-sell agreements

Valuation for Litigation

As required in litigation, our credentialed professional valuators have provided business valuation testimony in court on matters including:

  • Corporate and partnership disputes
  • Matrimonial matters
  • Business interruption and profit loss
  • Contract disputes
  • Carried interest: private equity, venture capital, hedge funds
  • Intellectual property infringement

Financial Forensics

Often, when a company or its auditor suspects or detects fraud, a financial forensics investigation is launched. Our analytic, assessment and court testimony skills are indispensable to accurate financial record review, electronic data investigation and expert witness testimony. From Fortune 500 corporations to government agencies, our clients rely on us to help identify and resolve problems swiftly and with discretion, often resulting in recovery.

Litigation Support and Expert Testimony – Economic Damage Calculations

Determining the value of a financial loss requires translating the economic loss into an accurate monetary valuation. Our experts focus on losses that can be calculated directly, broadly classified under the terms “damages” or “pecuniary damages.” We regularly support our findings by testifying in court, which can promote a swift, sound outcome.

Arbitration Services

When disputes arise, many parties to a contract opt for arbitration. This out-of-court resolution often proves faster and more cost effective than courtroom litigation, relying on an arbitrator to function as the impartial third party and render a decision regarding the facts in dispute. Serving in this role, our highly trained and widely trusted specialists are well-versed in the nuances of the effective arbitration process and are recognized for conducting fair, efficient and cost-efficient arbitrations.

Our professionals have arbitrated numerous cases involving breach of contract, post-acquisition disputes, earn-out disputes, employment contract issues, accounting malpractice disagreements, copyright and patent infringement disputes. They serve on the “panel of neutrals” so integral to alternative dispute resolution organizations, such as the American Arbitration Association and the International Institute for Conflict Prevention and Resolution (CPR) and are also retained privately by the parties to an arbitration independent of these organizations. In addition to being experienced arbitrators, we are Certified Public Accountants and bring deep financial and business experience to the process. Clients rely on us to help avoid the time and expense associated with courtroom litigation, to maintain strict confidentiality and to render decisions or awards that are legally binding on both sides and fully enforceable in court.

Matrimonial Litigation Support

To help resolve disputes common in matrimonial and divorce litigation, our professionals provide in-depth experience in forensic accounting, lifestyle determination, analysis of marital assets and net income available for support.

Financial Due Diligence

Corporations, investment advisors, private funds and other financial firms rely on our expertise in the high-stakes M&A decision-making process. Our due diligence support includes validating financial statements, liabilities, tangible and intangible assets along with assessing rationales for financial statements and associated representations.

Bankruptcy and Restructuring

Our specialists assist business owners, lenders, creditors and other stakeholders in formal bankruptcy proceedings and informal out-of-court restructurings. We help identify and recover hidden and misappropriated assets.