Business & IP Valuation

Altus Economics can assist in the independent and objective appraisal of a closely held business, interest, security, or intangible asset for purposes such as tax and estate planning, shareholder litigation and mergers and acquisitions. Altus Economics has a great deal of experience with valuations that are used for tax purposes, including transactions that are likely to be closely reviewed by the IRS. For example, the IRS has designated transfers of intangible property from a U.S. taxpayer to a non-U.S. related party (and other transactions associated with cost sharing arrangements) as high risk "Tier I" transactions that are "one of the most significant compliance challenges" facing the IRS. Unlike most other valuation firms, Altus Economics has extensive experience in both valuation and transfer pricing. This means we can defend such a valuation from challenges that may be raised by an IRS valuation expert, as well as those raised by an IRS industry economist looking at the transaction from a transfer pricing perspective under IRC section 482. We can also provide assistance with any valuation issue submitted to IRS Appeals and expert witness testimony in support of our valuation work at trial when needed.

Valuations are typically developed for the purpose of assets transfers, tax and accounting, management of ownership needs, company restructuring, mergers and acquisitions, insolvency, legal disputes and court arbitration and investment purposes. The key areas of valuation and expert opinion are following examples: