CORPORATE TAX

BVA assists public and private companies of all stages and sizes in tax compliance and tax planning. Tax strategies are becoming increasingly complex and more highly scrutinized by regulatory authorities. In numerous cases, Internal Revenue Service ("IRS") guidelines require an independent, third-party valuation by an expert. We understand the demands of tax authorities and are able to provide knowledge of the latest valuation techniques combined with detailed and comprehensive documentation capable of being submitted to tax authorities.

BVA provides tax valuation and consulting services for a variety of transaction-related, tax compliance and tax planning purposes, including:

• Equity-based compensation – Internal Revenue Code ("IRC") 409(A) and 83(b)
• "C"  corp to "S" corp conversion – IRC 1374
• Executive compensation – IRC 280(g)
• Deemed asset purchase – IRC 338
• Limitation on net operating loss carry forwards – IRC 382
• Like kind exchanges – IRC 1031

In addition, we provide valuation services in support of tax positions pertaining to discounts on large blocks of public stock, valuations of restricted stock and derivatives, securitized lending, transfer pricing, and intangible assets, such as non-compete agreements.

Our reports render a fair market value opinion that meets all of the IRS standards, including Revenue Ruling 59-60.  Our valuation reports are prepared in accordance with the highest professional standards, including the Statement on Standards for Valuation Services ("SSVS") promulgated by the American Institute of Certified Public Accountants ("AICPA"), as well as the Uniform Standards of Professional Appraisal Practice ("USPAP") as promulgated by The Appraisal Foundation.

Our professionals possess an in-depth knowledge of all proven and accepted valuation approaches and methodologies as well as objective analysis that is supportable and defendable, based on the latest market data and valuation industry guidelines.  We also utilize and maintain numerous valuation resources, such as industry, market and economic data.  These tools allow us to produce a reliable valuation analyses and reports that will adhere to the applicable valuation standards and are expected to survive scrutiny.