Business Valuation

Emory & Co. provides valuation services for closely held companies, partnerships, estates, and trusts throughout the United States. We have a proven long term client track record. Emory specializes in complex valuations for a broad range of purposes including:

 Mergers & acquisitions
 Buy/sell agreements
 Estate planning
 Gifts

• ESOPs
 Corporate planning
 Divorce

Our professionals have published numerous articles and original research on business valuation topics and have presented material at national valuation conferences. Emory & Co. is a recognized national authority on discounts for lack of marketability, and have published a series of widely used studies quantifying price discounts related to initial public offerings (IPOs). We prepare individualized, detailed reports written in accordance with the Business Valuation Standards of the American Society of Appraisers (ASA) and with the Uniform Standards of Professional Appraisal Practice (USPAP).

Recent Pre-IPO Studies

Emory & Co. professionals have completed more than 1,500 valuation projects in the past 45 years. Types of securities and business entities valued include:

 Common stock, Voting/Nonvoting
 Preferred Stock
 Partnership Interests
 Trust Certificates
 Sole Proprietorships

 S Corporations
 C Corporations
 Limited Partnerships
 “Family” Limited Partnerships
 General Partnerships
 Limited Liability Companies

Emory & Co. has developed valuations for the following specific purposes:

 Gifts, Estate, & Income Tax
 Goodwill Impairment Testing
 Corporate Planning
 Mediation
 Buy/Sell Agreements
 Employee Stock Purchase Plans
 Employee Stock Ownership Plans
 Purchase or Sale of Businesses
 Recapitalizations
 Fairness Options
 Solvency Opinions
 Tender Offers
 Family Buy-Outs
 Blockage Discounts
 Dividend Reinvestment Plans
 Divorce Settlements

 Estate Planning
 Mergers & Acquisitions
 Going Public
 Going Private
 Dissenters’ Rights
 Squeeze Outs
 Reverse Stock Splits
 Spin-offs
 Insurance Settlements
 Fiduciary Obligation Lawsuits
 Stock Options
 Damages
 Pre-and Post-Nuptial Agreements
 Fair Value Determination
 Restricted Stock
 Litigation/Arbitration

Emory & Co. has provided valuation services for companies in a wide range of industries, including:

 Food & Beverage
 Metal Stamping
 Forging
 Consumer Products
 Electrical Contractors
 Machined Part Manufacturers
 Parts Distributors
 Pharmaceuticals
 Recreational Equipment
 Paper
 Railroads
 Plumbing Ware
 Aerospace

• Healthcare
 Utilities
 Construction
 Lumber Mills
 Services
 Manufacturing
 Transportation
 Distribution
 Staffing
 High Technology
 Computer Software
 Real Estate Development
 Electronics

R E C E N T  T R A N S A C T I O N S