Reporting Options
Limited Scope Appraisal
This service is limited to save you time and money and meet the standard for "fair market value" under IRS Revenue Ruling 59-60 and "fair value" under SFAS 157. This service is most commonly used in situations involving estate and gift taxes, IRS Section 409A / SFAS 123R stock options, shareholder buy-sell agreements, and general management planning. In USPAP terminology, this service would be equivalent to a Restricted Use Appraisal Report, which requires an appraiser to keep on file any information that was relied upon in the appraisal but not included in the report.
Full Scope Appraisal
This is our highest level of reporting that includes exhaustive in-depth research, financial analysis, valuation conclusions, and reporting writing. This report is designed to meet the most stringent valuation standards used for ERISA, audit, and litigation requirements such as Employee Stock Ownership Plans (ESOPs), shareholder litigation, and SFAS 141R financial reporting of intangible assets purchased in an acquisition. This service is also used in situations involving shareholder buyouts and outside investment. In USPAP terminology, this service would be equivalent to an Appraisal Report, which requires full and complete disclosure of the appraiser’s methodologies and conclusions in the report.
Marital Valuation
This report is specifically designed for marital dissolutions in San Diego County under the martial value standard defined in local court rules. We recognize the enormous cost and stress involved in a divorce proceeding and have designed a fixed fee report that is similar to the Limited Scope Appraisal option above, but tailored to the specific requirements of the divorce court. However, we charge by the hour for time spent on meetings other than the initial management interview and for deposition and court testimony. We believe the quality of our reports, deference to information provided by other professionals such as CPA-prepared financial statements, and the focused manner in which we approach business valuations will minimize the amount of time spent on hourly billing.
Consulting & Litigation
For the reporting options listed above, we normally work on a fixed fee basis. We also work on an hourly basis for business valuation related consulting and litigation projects that do not require a formal business valuation report that meets fair market value or fair value requirements. Please call us at 619-595-7899 for more details.