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 often requires 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 valuation consulting and financial analysis for purposes such as:

• Business valuations and appraisals
• Corporate planning
• Buy/sell agreement implementation
• C to S conversion
• Shareholder buy-outs
• Pre-acquisition review
• Transaction pricing

• Fair value measurements and reporting
• Gift & estate tax planning and reporting
• Family limited partnerships
• Litigation support
• Employee stock ownership plans
• Financial statement and ratio analysis