Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

Here are the three most commonly applied approaches for valuation of ASCs, according to the Astor Group’s “Investment in the Healthcare Industry” white paper. For a copy of the full report, click here ...

You finally closed your first round, or you’re about to issue equity to an early hire who took a below-market salary to bet ...

What Is Family Business Valuation? Family business valuation refers to the process of determining the economic value of a business owned and operated by family members. This value is critical for ...

In modern industry, where machinery often represents the largest share of capital investment, understanding the real economic ...

STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...

In recent years, the Grand Court of the Cayman Islands (the “Grand Court”) has heard a number of “appraisal cases”—cases in which shareholders who dissent against a proposed merger or acquisition ...

Calculating fair valuation implies thinking like a business owner. Fair value or intrinsic value is a mathematical calculation not a vague concept. Price is what you pay value is what you get. If you ...

An often unknown yet potentially costly tax can emanate from the Foreign Investment in Real Property Tax Act, known as “FIRPTA.” In the following, we discuss a pragmatic approach to the valuation ...