BUSINESS VALUATIONS
An accurate valuation estimate for planning purposes, including exit planning, retirement planning, estate planning, buy-sell and business succession agreements, and uncontested owner buy-in/buy-out situations.
The Certified Business Valuation Service is fully IRS 59-60 compliant and meets the requirements for use in litigation. This is most appropriate for larger companies with more complex capital structures at issue, when a signed opinion for an IRS filing is needed, or when the appraisal is likely to receive a higher level of scrutiny, such as in litigation.
Our reliable and cost-effective certified valuation services for Family Limited Partnerships (FLP) and Limited Liability Companies (LLC), two popular wealth transfer entities used in estate planning.
ESOP and Other Equity Plan Valuations
We provide valuation services for Employee Stock Ownership Plans (ESOP), Stock Appreciation Rights (SAR) Plans, and Phantom Stock Plans.
Advisory Services for Business Sale or Acquisition
Axiom provides a range of independent valuation-related services for company sale or purchase transactions, or transfers of interests to related entities. These include: Fairness Opinions, Solvency Opinions, and Strategic Value Assessments.
Litigation Consulting and Expert Testimony
Axiom's Chairman and Chief Valuation Officer, Dr. Stanley Feldman, is a nationally recognized expert on valuation with over 25 years of consulting experience solving complex valuation problems.
VALUATION FOR FINANCIAL REPORTING
Purchase Price Allocation - ASC 805/FASB 141R
The purpose of ASC 805/FAS 141R is to provide investors with better financial information as to the success of past acquisitions. In the process of doing this, the FASB has forced firms to deal with a number of thorny and confusing valuation issues.
Goodwill Impairment Testing - ASC 350/FAS 142
The purpose of these requirements is also to provide investors with an on-going understanding of the performance of past acquisitions by a company.
Nonqualified Deferred Compensation - IRS 409A
Axiom Valuation is one of the leading providers of Section 409A valuation services. Nonqualified common stock options and some other types of nonqualified deferred compensation are subject to the IRS Section 409A requirements.
Entity/Asset Valuation for Tax Purposes
Axiom Valuation provides valuations and consulting services for tax purposes covering a wide range of situations outside of the typical privately held business valuation purposes described in our Business Valuation section.
FAIR VALUE OF ILLIQUID SECURITIES AND ASSETS
Fair Value Services for Fixed Income Portfolios
Axiom Valuation is a leading provider of recurring fair value reviews of fixed income portfolios held by hedge funds, Business Development Corporations (BDCs), and Collateralized Loan Obligations (CLOs).
Fair Value for Other Illiquid Securities and Assets
Institutions investing in illiquid financial securities are required to document information used to fair value financial securities on their balance sheets. Axiom has developed a series of state-of-the-art models to value complex, illiquid financial securities.
ALTERNATE INVESTMENT RETURN AUTHENTICATION
AIRAS is a statistical detective tool using Modern Portfolio Theory designed to provide a level of confidence that AI reported returns and NAVs are being reported properly.
Everyone has heard of the Madoff and Allen Stanford headline cases, but how common is fraud within the hedge fund community? It appears that fraud is much more prevalent than you might think.
AIRAS for Private Equity Funds
Academic studies show that Alternative Investment returns are systematically misreported. Using an unbiased statistical process, AIRAS assesses the feasibility of the fund attaining the reported return and determines whether the NAV reported by the manager is at fair value.
Why Institutional Investors Use AIRAS
AIRAS provides the client with a comprehensive report on each AI interest in their portfolio which has been vetted by the audit community.
More than ever, it is important that family offices should use AIRAS as part of their due diligence process.
Accountants who audit institutional funds that hold alternative investments should use ARIAS as support for their fair value opinions. With alternative investments becoming an increasingly larger percentage of endowment funds, retirement funds, and foundations, it is more important than ever to follow the appropriate guidelines when auditing these funds.