SUMMARIES OF SELECTED BUSINESS VALUATION ENGAGEMENTS


Estate and Gift Tax Purposes
SKC was retained to perform business valuations for estate and gift tax purposes as follows:

• Valuation of minority interests in various family limited partnerships that owned real estate
• Valuation of a majority interest in an electrical subcontractor 
• Valuation of a minority interest in a Subchapter S Corporation that owned and managed commercial real estate
• Valuation of minority interest in a family limited partnership that owned securities 
• Valuation of minority interests in a family limited partnership that owned undeveloped real estate 

Buy/Sell Agreements
SKC was retained to render an opinion as to the reasonableness of the discount rates and capitalization rates used in the buy/sell agreement of a multi-state Subchapter S Corporation that develops and manages industrial properties.

SKC was retained by legal counsel for a collection agency to prepare valuation calculations to be used in negotiations between the company’s owners relative to a buy/sell agreement. 

Income Tax Purposes
SKC was retained to perform a valuation of a majority ownership in a multi-state trade show operator for the purpose of forming a new subsidiary corporation for spin-off under Internal Revenue Code Section 355 prior to a tax-free reorganization of the parent corporation under Internal Revenue Code Section 368. 

Business Planning
SKC was retained by the owners of a window and door distributor to perform a business valuation to determine the fair market value of the company. These owners were contemplating a sale of the business in the future.

Valuation of Land
SKC assisted in developing the calculation theories for determining the value of land, which due to a change in the flow of a river, had resulted in disputed ownership claims by three separate parties.

Valuation of Government Documents
SKC performed valuation computations to determine the reasonable sales price of certain government documents which are sold to independent private parties who in turn sell the information to other interested parties. Pursuant to the laws of Arizona, the State must collect a fee for these documents and the fee is to include consideration of production cost, labor, and commercial market value.