The Market Approach to Business Valuation: Guideline Companies and Transaction Multiples
How the market approach values private companies using guideline public companies and transactions, how multiples are chosen, and pitfalls.
Discount Rates and Capitalization Rates: How Risk Turns Earnings Into Business Value
How appraisers build discount and capitalization rates with the build-up method, CAPM, and WACC, and why small risk changes move value.
Shareholder Disputes and Fair Value in Massachusetts: A Guide for Minority Owners
How Massachusetts handles minority shareholder disputes and appraisal rights, what fair value means under Chapter 156D, and how experts help.
Business Valuation in a Massachusetts Divorce: What Business Owners and Spouses Should Know
How a business is valued in a Massachusetts divorce: valuation date, goodwill, double dipping, and how owners and spouses should prepare.
Fair Market Value vs. Fair Value vs. Investment Value: Choosing the Right Standard of Value
Fair market value, fair value, and investment value can produce very different numbers. Learn which standard of value applies to your situation.
Estate and Gift Tax Business Valuation in 2026: Planning Under the $15 Million Exemption
The 2026 federal exemption is $15 million and permanent. See when owners still need estate and gift tax valuations, including Massachusetts rules.
Discount for Lack of Marketability (DLOM): How It Is Measured and Defended
What the discount for lack of marketability is, how appraisers measure it, the studies and models behind it, and how to defend a DLOM before the IRS or a court.
Buy-Sell Agreement Valuation After Connelly: What Every Business Owner Must Review
The Supreme Court's Connelly ruling changed how life insurance affects business value. Learn how to review your buy-sell agreement and valuation clause now.
409A Valuation: The Complete Guide for Startups and Private Companies
What a 409A valuation is, when you need one, how safe harbor works, and how to avoid IRS penalties on stock options. A practical guide for founders and CFOs.
Enterprise Value vs. Equity Value: How Business Debt Changes What Owners Receive
Why the headline price of your business isn't what you take home. Learn enterprise value vs equity value, net debt, debt-like items and how leverage affects value.
