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Christy Samek

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Is the Whole Greater than the Sum of its Parts when Valuing Minority Interests?

Can the whole company value be greater than the sum of its parts? The answer is potentially yes in the context of a valuation of a minority interest for

How the Tax Cuts and Job Act Impacted Valuations

How has the Tax Cuts and Jobs Act (“TCJA”) affected business valuations? The impact of the TCJA is dependent upon the company being valued

How are Automobile Dealerships Valued?

Typically, when valuing a business, three approaches to valuation are considered: the income approach, the market approach and the asset-based approach.

The State of the Automobile Industry

The automobile industry experienced a great year in 2015 with annual sales of light vehicles (SAAR) reaching an all-time high of 17.5 million units. As

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Valuation of a Note Receivable

There are certain situations where the fair market value of a note can be less than the face value. For example, if Company A holds a note receivable from

Determining the Value of Your Business

What earnings should I use to value my business? Should I use historical, projected or an average of historical earnings? The answer is…it depends.

Does Excess Working Capital Increase the Value of a Company?

What is the role of working capital in a business valuation? Pretend that your company is having a business valuation prepared for estate planning purposes

FASB Simplifies Accounting for Intangible Assets in a Business Combination

The FASB, Financial Accounting Standards Board, has issued Accounting Standards Update (ASU) No. 2014-18, Business Combinations (Topic 805): Accounting

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