Padgett Stratemann & Co.

Successful business owners must consider both appropriate and necessary strategies to implement in order to ultimately attain the results of a successful operation. Maximizing and protecting the value of these efforts is paramount. As business owners plan for current operations, they also must consider the ultimate transition of the business or transfer of ownership. A critical step in this process often involves obtaining an independent assessment and determination of the company's value.

The PS&Co. business valuation team is familiar with the financial reporting requirements and issues facing businesses. Our background, experience and continuing education ensures that businesses are provided with the appropriate financial statement disclosure, including:

Fair Value Measurements & Reporting

• SFAS 141 & 141(R) Business Combinations
• SFAS 142 Goodwill and Other Intangible Assets
• SFAS 144 Impairment or Disposal of Long-Lived Assets
• SFAS 157 Fair Value Measurements

PS&Co.'s valuation analysts regularly perform business valuations and appraisals as well as litigation support and financial analysis for purposes such as:

• Fair value measurements and reporting
• Business valuations and appraisals
  • Corporate planning
  • Buy/Sell agreement implementation
  • C to S conversions (built-in gains)
  • Stock option valuations (sec. 409A)
  • Pre-aquisition review
  • Shareholder buy outs
• Gift & Estate taxes
  • Estate planning
  • Gift and estate tax reporting
• Litigation support
  • Marital dissolution
  • Economic damages/lost profits
  • Dissenting shareholder disputes
  • Independent appraiser review & rebuttal
• Family Limited Partnerships (FLPs)
• Employee Stock Ownership Plans (ESOPs)
• Consulting & Analysis
  • Financial statement and ratio analysis
  • Executive compensation analysis
  • Personal goodwill