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Valuation professionals are faced with evaluating fair market value either preceding or after M&A transactions or capital raises. This session delves into the complexities as to how these events influence value under a fair market value standard for tax purposes. We will explore differences in fair market value and value indications from M&A or capital raise transactions, and analyze how M&A processes, letters of intent, and transactions occurring before or after the valuation date can impact fair market value valuations.
Learning Objectives:
Identify differences between valuations for tax purposes under a fair market value standard vs. value indications from M&A or capital raise transactions
Determine how M&A processes, letters of intent, and transactions occurring before or after the valuation date can impact fair market value valuations
Differentiate the known or knowable concept to valuations
Evaluate implications of sales proceeds, rollover equity, and earnouts from a transaction in valuations of equity interests in sellers after close
Analyze walk-through case studies that examine the impact on cash flow normalization, pricing, valuation discounts, non-operating assets, and deferred tax liabilities on unrealized gains
Speaker(s):
Brian
Burns,
CPA/ABV/CFF, ASA, MAFF,
Partner,
FORVIS LLP
Ethan
Lee,
CPA, ABV, CFF, CM&AA,
Partner,
Cooper Norman
