Business Valuations for Financial & Tax Reporting

SP&H provides comprehensive opinions that meet the regulatory requirements promulgated by:

• Financial Accounting Standards Board (“FASB”),

• Securities and Exchange Commission (“SEC”), and

• Internal Revenue Service (“IRS”)

Our opinions are used for reporting purposes, audits, and litigation. SP&H provides fair market compensation and benefits analyses of executive compensation and for family members and calculation and adjustments for perquisites, cash payments, and other privileges.

Valuation of Stock Options

IRS Code Section 409A imposes interest and penalties on deferred compensation plans that do not meet the fair market value standard. Deferred compensation plans may include stock options, employee stock purchase plans, and stock appreciation rights.

Purchase Price Allocation (PPA) Valuations

PPAs are required under the FASB’s Accounting Standards Codification No. 805 (“ASC 805”) (Formerly SFAS 141). After a merger or acquisition, PPA valuations are performed on acquired tangible and separately recognizable intangible assets.

Goodwill & Intangible Asset Impairment Analysis

Under ASC 350, goodwill impairment testing must be performed at the end of the fiscal year or sooner if an event occurs that makes impairment likely.

Fair Market Compensation Studies For Boards & Executives

Compensation arrangements are extensively scrutinized due to Sarbanes-Oxley. The SEC, Internal Revenue Service, and shareholders continually challenge compensation structures. SP&H has developed unique and proprietary analyses of market compensation data for middle-market, start-up and high-growth private companies.