Advisory Service
Business Valuations
Buy-sell agreements, estate planning, divorce, SBA loans, partner disputes — a defensible business valuation is more than a number. It's a strategic tool, and the standard of value matters as much as the math.
What it is
Business valuation is the work of arriving at a defensible number for what a business — or a partial interest in one — is worth, for a specific purpose. Different purposes call for different standards of value (fair market value, fair value, investment value), different methodologies, and different levels of formality.
JMCPA provides valuation consulting and coordinates formal opinions when one is needed. We do the analytical work, and for engagements requiring a credentialed signature for the IRS, courts, or lenders, we partner with credentialed valuators (ABV, ASA, CVA) to produce the formal opinion of value.
Who it's for
- Partners and multi-member LLCs needing a buy-sell agreement valuation mechanism
- Estate and gift tax planning — defensible discount support for the IRS
- Buyers and sellers of small businesses (SBA loans require an independent valuation)
- Divorce proceedings where business interests are marital property
- Partner disputes needing neutral-ground analysis
What's included
- Purpose and standard-of-value scoping (what's it actually for?)
- Financial normalization and analysis
- Three-approach analysis — income, market, and asset approaches
- Discounts for lack of control (DLOC) and lack of marketability (DLOM) — properly supported
- Calculation engagement deliverable (when a formal opinion isn't needed)
- Coordination with credentialed valuator (ABV/ASA/CVA) for formal opinions of value
Engagement note
JMCPA provides valuation consulting and calculation engagements. For engagements requiring a credentialed signature (ABV, ASA, CVA) — typically formal opinions for IRS audits, court testimony, or SBA financing — JMCPA coordinates with credentialed valuators rather than signing in-house. We tell you up front which path your situation needs.
How pricing works
Pricing varies by purpose and complexity: simple calculation engagements (small service business) start in the low five figures; full opinions of value coordinated with a credentialed valuator scale from there. A scoping call confirms what you actually need before we quote.