Expert Insights

Business Valuation Knowledge Center

Practical guides and expert analysis on business valuation methods, compliance, and strategy — written for business owners and CPAs.

Featured

Understanding Business Valuation

Learn what business valuation means, why it matters, and how common methods support sales, financing, tax, estate, divorce, 401(k), and planning decisions.

20 min read
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409A Valuation vs. ASC 718: What Startup Founders Need to Know
Tax & Compliance

409A Valuation vs. ASC 718: What Startup Founders Need to Know

Learn how 409A valuations and ASC 718 share-based compensation analyses differ, where they overlap, what founders should document, and how to coordinate valuation, tax, and accounting support.

40 min read
A Wealth Manager’s Guide to Using Business Valuations for AUM Growth
For CPAs

A Wealth Manager’s Guide to Using Business Valuations for AUM Growth

Learn how wealth managers can use independent business valuations to deepen business-owner planning, identify future liquidity opportunities, and coordinate estate, tax, insurance, and investment advice.

41 min read
ASC 805 Purchase Price Allocation: Why You Need to Value Intangible Assets After an Acquisition
Tax & Compliance

ASC 805 Purchase Price Allocation: Why You Need to Value Intangible Assets After an Acquisition

** Learn why ASC 805 purchase price allocation requires supportable intangible asset valuation after an acquisition, including methods, examples, checklist, risks, and FAQs.

39 min read
Business Valuation for Charitable Contributions of Private Company Stock
Valuation Methods

Business Valuation for Charitable Contributions of Private Company Stock

Learn how private company stock charitable contributions are valued, what qualified appraisal and Form 8283 issues to coordinate, and how valuation methods support the deduction.

40 min read
Business Valuation for Partner Buyouts: Methods, Discounts, and Common Disputes
Strategy

Business Valuation for Partner Buyouts: Methods, Discounts, and Common Disputes

Learn how partner buyout valuations work, including valuation methods, EBITDA normalization, discounts, fair value vs fair market value, disputes, and practical steps.

39 min read
Business Valuation for Shareholder Disputes and Oppression Claims
Strategy

Business Valuation for Shareholder Disputes and Oppression Claims

** Learn how business valuation works in shareholder disputes and oppression claims, including fair value, fair market value, EBITDA, DCF, discounts, documents, and settlement strategy.

40 min read
Collaborating with CPAs: How White-Label Valuations Can Increase Firm Revenue
For CPAs

Collaborating with CPAs: How White-Label Valuations Can Increase Firm Revenue

Learn how CPA firms can use white-label business valuation support to expand advisory services, protect client relationships, and manage valuation workflow risk.

39 min read
Control Premium vs. Minority Discount: What Business Owners Need to Know
Valuation Drivers

Control Premium vs. Minority Discount: What Business Owners Need to Know

** Learn when control premiums, minority discounts, DLOC, and DLOM matter in business valuation, and how to avoid double counting in DCF, EBITDA, market, and asset approaches.

40 min read
Customer Concentration Risk in Business Valuation
Valuation Drivers

Customer Concentration Risk in Business Valuation

Learn how customer concentration risk affects business valuation, EBITDA, discounted cash flow, market approach, asset approach, and business appraisal support.

39 min read
Double Dipping in Divorce: Business Valuation, Income, and Alimony
Strategy

Double Dipping in Divorce: Business Valuation, Income, and Alimony

Learn how double dipping can arise when a business is valued in divorce and the same income stream is also used for alimony, with valuation methods, goodwill, EBITDA, DCF, examples, and practical checklists.

39 min read
Fair Market Value vs. Fair Value in Business Valuation
Valuation Methods

Fair Market Value vs. Fair Value in Business Valuation

Learn the difference between fair market value and fair value in business valuation, tax, shareholder, accounting, and appraisal contexts, with examples and checklists.

40 min read
Goodwill Impairment Testing (ASC 350): A Guide for Privately Held Companies
Tax & Compliance

Goodwill Impairment Testing (ASC 350): A Guide for Privately Held Companies

Learn how ASC 350 goodwill impairment testing works for privately held companies, when valuations are needed, and how DCF, EBITDA market analysis, and asset approach methods support fair value.

40 min read
How to Value a Business for Life Insurance or Key Person Insurance Planning
Industry Valuations

How to Value a Business for Life Insurance or Key Person Insurance Planning

Learn how business valuation supports key person insurance, buy-sell funding, estate liquidity, and life insurance planning without confusing company value with policy amount.

40 min read
How to Value a Childcare or Daycare Business
Industry Valuations

How to Value a Childcare or Daycare Business

Learn how to value a childcare or daycare business using normalized SDE, EBITDA, discounted cash flow, market approach, asset approach, licensing risk, staffing, leases, and buyer due diligence.

42 min read
How to Value a Cleaning or Janitorial Services Business
Industry Valuations

How to Value a Cleaning or Janitorial Services Business

Learn how cleaning and janitorial businesses are valued, including EBITDA, SDE, recurring contracts, customer concentration, labor risk, DCF, market approach, asset approach, and business appraisal preparation.

40 min read
How to Value a Franchise Resale Business
Industry Valuations

How to Value a Franchise Resale Business

Learn how to value a franchise resale business using normalized SDE/EBITDA, discounted cash flow, market approach checks, asset approach analysis, transfer risk, SBA financing issues, and franchise-specific due diligence.

39 min read
How to Value a Funeral Home or Cemetery: High Barriers to Entry and Regulatory Valuation Drivers
Industry Valuations

How to Value a Funeral Home or Cemetery: High Barriers to Entry and Regulatory Valuation Drivers

Learn funeral home and cemetery valuation methods, including EBITDA, discounted cash flow, market approach, asset approach, preneed risk, inventory, and regulatory drivers.

40 min read
How to Value a Gym, Fitness Studio, or Wellness Business
Industry Valuations

How to Value a Gym, Fitness Studio, or Wellness Business

Learn how to value a gym, boutique fitness studio, or wellness business using EBITDA, member retention, discounted cash flow, market approach, asset approach, lease risk, equipment, and recurring revenue analysis.

42 min read
How to Value a Home Health Care Agency
Industry Valuations

How to Value a Home Health Care Agency

Learn how to value a home health care agency using EBITDA normalization, discounted cash flow, market approach, asset approach, reimbursement risk, staffing, quality, compliance, and referral-source diligence.

40 min read
How to Value a Landscaping or Lawn Care Business
Industry Valuations

How to Value a Landscaping or Lawn Care Business

** Learn how to value a landscaping or lawn care business using EBITDA, SDE, discounted cash flow, market approach, asset approach, contracts, route density, equipment, and risk factors.

39 min read
How to Value a Law Firm
Industry Valuations

How to Value a Law Firm

Learn how to value a law firm using income, market, and asset approaches, normalized EBITDA and cash flow, goodwill analysis, risk adjustments, and practical valuation checklists.

43 min read
How to Value a Marina or Boat Storage Business: Littoral Rights and Seasonal Revenue
Industry Valuations

How to Value a Marina or Boat Storage Business: Littoral Rights and Seasonal Revenue

Learn how marina and boat storage businesses are valued using income, market, and asset approaches, with guidance on slips, dry stack revenue, waterfront rights, seasonality, permits, and risk.

40 min read
How to Value a Property Management Company: Contract Retention and Doors Under Management
Industry Valuations

How to Value a Property Management Company: Contract Retention and Doors Under Management

Learn how to value a property management company using contract retention, doors under management, EBITDA, discounted cash flow, market approach, asset approach, and business appraisal best practices.

42 min read
How to Value a Restaurant or Bar
Industry Valuations

How to Value a Restaurant or Bar

Learn how to value a restaurant or bar using normalized EBITDA, discounted cash flow, market approach, asset approach, lease and license diligence, and professional business appraisal principles.

40 min read
How to Value a Salon, Spa, or Med Spa
Industry Valuations

How to Value a Salon, Spa, or Med Spa

Learn how appraisers value salons, spas, and med spas using normalized SDE or EBITDA, discounted cash flow, market approach, asset approach, risk analysis, and buyer-ready diligence.

41 min read
How to Value a Security and Alarm Monitoring Company: Recurring Monthly Revenue (RMR) Multiples
Industry Valuations

How to Value a Security and Alarm Monitoring Company: Recurring Monthly Revenue (RMR) Multiples

Learn how RMR, attrition, EBITDA, contracts, and valuation methods affect the value of a security and alarm monitoring company without relying on unsupported multiples.

38 min read
How to Value a Self-Storage Facility: Understanding Cap Rates vs. Occupancy Trends
Industry Valuations

How to Value a Self-Storage Facility: Understanding Cap Rates vs. Occupancy Trends

Learn how self-storage facilities are valued using normalized NOI, cap rates, occupancy trends, DCF, market approach evidence, and asset approach checks.

41 min read
How to Value a Staffing Agency
Industry Valuations

How to Value a Staffing Agency

** Learn how to value a staffing agency using income, market, and asset approaches, with staffing-specific metrics such as bill rates, pay rates, gross margin, client concentration, A/R quality, compliance risk, and recruiter productivity.

39 min read
How to Value a Trucking or Logistics Company
Industry Valuations

How to Value a Trucking or Logistics Company

Learn how trucking and logistics companies are valued using EBITDA, discounted cash flow, market approach, asset approach, fleet analysis, safety risk, fuel costs, and customer contracts.

39 min read
How to Value a Veterinary Practice
Industry Valuations

How to Value a Veterinary Practice

Learn how to value a veterinary practice using EBITDA normalization, discounted cash flow, market and asset approaches, diligence checklists, examples, and valuation report best practices.

38 min read
How to Value a Waste Management or Hauling Business: Route Density and Blue Sky Value
Industry Valuations

How to Value a Waste Management or Hauling Business: Route Density and Blue Sky Value

Learn how business valuation professionals value waste hauling companies using route density, EBITDA, DCF, market approach, asset approach, business appraisal, contracts, fleet condition, and blue-sky value.

39 min read
How to Value an Accounting or CPA Firm
For CPAs

How to Value an Accounting or CPA Firm

Learn how to value an accounting or CPA firm using income, market, and asset approaches, normalized EBITDA/SDE, client retention, staffing risk, deal structure, and practical due diligence.

39 min read
How to Value an Amazon FBA or Marketplace Business
Industry Valuations

How to Value an Amazon FBA or Marketplace Business

Learn how to value an Amazon FBA or marketplace business using cash flow, EBITDA, DCF, inventory, brand/IP, ads, risk, and professional valuation methods.

38 min read
How to Value an Auto Repair Shop
Industry Valuations

How to Value an Auto Repair Shop

Learn how to value an auto repair shop using SDE, EBITDA, discounted cash flow, market and asset approaches, technician capacity, equipment, and buyer diligence.

39 min read
How to Value an HVAC, Plumbing, or Electrical Contractor
Industry Valuations

How to Value an HVAC, Plumbing, or Electrical Contractor

Learn how to value an HVAC, plumbing, or electrical contractor using normalized EBITDA, discounted cash flow, market and asset approaches, backlog, recurring service revenue, and contractor-specific risk factors.

39 min read
How to Value an Insurance Agency or Book of Business
Industry Valuations

How to Value an Insurance Agency or Book of Business

Learn how to value an insurance agency or book of business using revenue quality, retention, EBITDA, discounted cash flow, market approach, and asset approach analysis.

40 min read
Normalizing EBITDA: Add-Backs, Owner Compensation, and Red Flags
Valuation Drivers

Normalizing EBITDA: Add-Backs, Owner Compensation, and Red Flags

Learn how normalized EBITDA affects business valuation, add-backs, owner compensation, discounted cash flow, market approach multiples, and red flags buyers question.

39 min read
Reporting Non-Publicly Traded Stock on Form 5500: Valuation Requirements for Hard-to-Value Assets
Tax & Compliance

Reporting Non-Publicly Traded Stock on Form 5500: Valuation Requirements for Hard-to-Value Assets

Learn how to support Form 5500-series plan asset reporting for non-publicly traded stock, ROBS employer securities, and other hard-to-value assets with a defensible business valuation.

39 min read
Revenue Ruling 59-60 and Its Application to ERISA Adequate Consideration
Tax & Compliance

Revenue Ruling 59-60 and Its Application to ERISA Adequate Consideration

Learn how Revenue Ruling 59-60 informs ERISA adequate consideration, ESOP employer-stock valuations, fiduciary review, and business valuation methods.

40 min read
Section 1202 QSBS Valuation: Maximizing the $10M Capital Gains Exclusion
Tax & Compliance

Section 1202 QSBS Valuation: Maximizing the $10M Capital Gains Exclusion

Learn how business valuation supports Section 1202 QSBS planning, aggregate gross asset records, stock-basis modeling, 409A coordination, and exit documentation.

42 min read
The 280G Golden Parachute Valuation: Navigating Tax Penalties During a Change in Control
Tax & Compliance

The 280G Golden Parachute Valuation: Navigating Tax Penalties During a Change in Control

Learn how 280G golden parachute valuation works in M&A, including base amounts, parachute payments, equity awards, reasonable compensation, and valuation support.

40 min read
The Active vs. Passive Appreciation Debate in Marital Business Valuations
Strategy

The Active vs. Passive Appreciation Debate in Marital Business Valuations

Learn how active and passive appreciation affect marital business valuations, including valuation methods, discounted cash flow, EBITDA, market approach, asset approach, business appraisal evidence, and state-law cautions.

39 min read
The Impact of Section 199A on Business Valuation and Qualified Business Income
Tax & Compliance

The Impact of Section 199A on Business Valuation and Qualified Business Income

** Learn how Section 199A and the qualified business income deduction can affect pass-through business valuation, discounted cash flow modeling, EBITDA, market approach analysis, asset approach conclusions, and business appraisal assumption...

39 min read
The SBA Lender's Checklist for Business Valuations
Selling a Business

The SBA Lender's Checklist for Business Valuations

A lender-focused checklist for SBA business valuations, including when an independent appraisal is needed, what the report should include, and how to review EBITDA, DCF, market approach, asset approach, and SBA file support.

40 min read
Valuation for Buy-Side Due Diligence: Why a Buyer Should Get Their Own Appraisal Before Signing a Letter of Intent (LOI)
Selling a Business

Valuation for Buy-Side Due Diligence: Why a Buyer Should Get Their Own Appraisal Before Signing a Letter of Intent (LOI)

Learn why buyers should obtain a business valuation before signing an LOI, how DCF, EBITDA, market, and asset approaches inform price, risk, and deal terms.

39 min read
Valuing a Business with Recurring Revenue: Contracts, Churn, and Retention
Valuation Drivers

Valuing a Business with Recurring Revenue: Contracts, Churn, and Retention

Learn how contracts, churn, retention, EBITDA, DCF models, and valuation methods affect business valuation for subscription and recurring revenue companies.

39 min read
Valuing Restricted Stock Units (RSUs) vs. Stock Options: What’s the Difference for Tax Reporting?
Tax & Compliance

Valuing Restricted Stock Units (RSUs) vs. Stock Options: What’s the Difference for Tax Reporting?

Learn how RSUs, ISOs, and nonqualified stock options differ for tax reporting, fair market value, 409A valuations, business valuation, and sale planning.

39 min read
When to Update a Business Valuation After a Major Event
Valuation Methods

When to Update a Business Valuation After a Major Event

Learn when a major event makes a business valuation stale, how to choose a refresh or full appraisal, and what documents owners should prepare.

40 min read
Why Estate Attorneys Should Require Certified Appraisals for Form 706
Tax & Compliance

Why Estate Attorneys Should Require Certified Appraisals for Form 706

Estate attorneys handling Form 706 filings should require professional business appraisals for private company interests. Learn valuation methods, workflow, risk controls, review questions, and FAQ.

39 min read
Working Capital in Business Valuation: Why Cash, Inventory, and AR Matter
Valuation Drivers

Working Capital in Business Valuation: Why Cash, Inventory, and AR Matter

Learn how cash, accounts receivable, inventory, and net working capital affect business valuation, DCF models, EBITDA adjustments, market multiples, and transaction price.

38 min read
A CPA’s Guide to Sourcing Defensible Valuations for Form 5500 Audits
Tax & Compliance

A CPA’s Guide to Sourcing Defensible Valuations for Form 5500 Audits

A CPA-focused guide to sourcing defensible business valuations for Form 5500 audits, ROBS plan asset reporting, methods review, documentation, red flags, and valuation report QA.

40 min read
Form 5500 Late Filing Penalties (And How a Fast Valuation Can Save You)
Tax & Compliance

Form 5500 Late Filing Penalties (And How a Fast Valuation Can Save You)

Late Form 5500 filing can create DOL and IRS penalty exposure. Learn how supportable ROBS business valuation can remove a reporting bottleneck.

40 min read
How Often Do I Need to Update the Valuation of Alternative Investments for Form 5500?
Tax & Compliance

How Often Do I Need to Update the Valuation of Alternative Investments for Form 5500?

Learn when alternative investments need updated valuation support for Form 5500 reporting, including annual reviews, event-driven triggers, ROBS stock, documentation, and practical valuation steps.

39 min read
Prohibited Transactions and the ROBS Exemption: The Role of Independent Appraisals
Retirement & ROBS

Prohibited Transactions and the ROBS Exemption: The Role of Independent Appraisals

Learn how prohibited transaction rules, qualifying employer securities, adequate consideration, and independent business appraisals affect ROBS plans and annual reporting support.

39 min read
Prudent Investigation: What the DOL Expects from Plan Fiduciaries in Business Valuations
Tax & Compliance

Prudent Investigation: What the DOL Expects from Plan Fiduciaries in Business Valuations

Learn how plan fiduciaries can document prudent investigation in private-company business valuations, including appraiser selection, DCF, EBITDA, market approach, asset approach, Form 5500, and ROBS valuation support.

40 min read
Small Plan vs. Large Plan Form 5500: Do Valuation Requirements Change?
Tax & Compliance

Small Plan vs. Large Plan Form 5500: Do Valuation Requirements Change?

** Learn how small-plan and large-plan Form 5500 filing categories affect valuation support, audit scrutiny, ROBS employer stock, and private asset reporting.

41 min read
Switching Form 5500 Valuation Providers: What You Need to Know
Tax & Compliance

Switching Form 5500 Valuation Providers: What You Need to Know

Learn how to switch Form 5500 valuation providers without losing documentation continuity. Includes ROBS valuation handoff steps, methods, pricing, and FAQ.

41 min read
Why Plan Auditors Reject DIY Valuations for Form 5500 Filings
Tax & Compliance

Why Plan Auditors Reject DIY Valuations for Form 5500 Filings

Learn why plan auditors push back on DIY valuations for Form 5500 filings, what evidence they expect, and how a defensible business appraisal supports plan asset reporting.

40 min read
Department of Labor (DOL) Red Flags on Form 5500 Valuations
Tax & Compliance

Department of Labor (DOL) Red Flags on Form 5500 Valuations

Learn practical Department of Labor red flags for Form 5500 valuations, including stale private stock values, unsupported valuation methods, ROBS stock reporting issues, fiduciary documentation gaps, and how to support a defensible business...

41 min read
How Macroeconomic Factors (Inflation and Interest Rates) Impact Business Value
Valuation Drivers

How Macroeconomic Factors (Inflation and Interest Rates) Impact Business Value

Learn how inflation, interest rates, EBITDA, discounted cash flow, the market approach, the asset approach, and professional business appraisal methods affect private-company value.

40 min read
Pre-Money vs. Post-Money Valuation for Startups Explained
Fundamentals

Pre-Money vs. Post-Money Valuation for Startups Explained

Learn pre-money vs. post-money valuation, ownership formulas, dilution, SAFEs, option pools, 409A issues, and how startup financing differs from a professional business valuation.

41 min read
Preparing Your Business for Sale: 5 Steps to Maximize Your Valuation Multiples
Selling a Business

Preparing Your Business for Sale: 5 Steps to Maximize Your Valuation Multiples

Learn five evidence-based steps to prepare your business for sale, improve buyer confidence, support EBITDA adjustments, and strengthen business valuation outcomes.

39 min read
Valuation of Intellectual Property (IP): How to Price Patents and Trademarks
Valuation Methods

Valuation of Intellectual Property (IP): How to Price Patents and Trademarks

Learn how professional appraisers value patents and trademarks using income, market, and cost approaches, royalty relief, DCF, due diligence, and risk analysis.

43 min read
Why Does the IRS Require an Annual Valuation for a ROBS 401(k)?
Retirement & ROBS

Why Does the IRS Require an Annual Valuation for a ROBS 401(k)?

Learn why ROBS 401(k) plans need annual business valuations, how Form 5500 reporting, fiduciary duties, and private stock valuation rules apply, and what records to keep.

43 min read
Business Valuation for SBA 7(a) Loans: What Buyers and Sellers Need to Know
Selling a Business

Business Valuation for SBA 7(a) Loans: What Buyers and Sellers Need to Know

Learn how business valuation fits into SBA 7(a) acquisition loans, including lender expectations, EBITDA normalization, valuation methods, buyer and seller documents, and practical SBA deal risks.

30 min read
ESOP Annual Valuations: A Checklist for Form 5500 Compliance
Tax & Compliance

ESOP Annual Valuations: A Checklist for Form 5500 Compliance

Practical ESOP annual valuation checklist for Form 5500 coordination, fiduciary review, independent appraiser support, valuation methods, and private company stock reporting.

39 min read
IRS Requirements for Gift and Estate Tax Business Valuations
Tax & Compliance

IRS Requirements for Gift and Estate Tax Business Valuations

Learn what the IRS expects in gift and estate tax business valuations, including fair market value, valuation dates, Form 706/709 support, discounts, methods, and appraisal documentation.

30 min read
Why You Need a Professional Business Valuation for a Buy-Sell Agreement
Strategy

Why You Need a Professional Business Valuation for a Buy-Sell Agreement

Learn why a professional business valuation is essential for buy-sell agreements, including valuation methods, EBITDA normalization, tax risks, funding, discounts, and appraisal process design.

30 min read
Understanding the Discount for Lack of Marketability (DLOM) in Private Companies
Valuation Methods

Understanding the Discount for Lack of Marketability (DLOM) in Private Companies

Learn what a discount for lack of marketability (DLOM) is, when it applies, how appraisers support it, and how it affects private-company business valuation.

22 min read
How to Value a Dental or Medical Practice With Industry-Specific Drivers
Valuation Methods

How to Value a Dental or Medical Practice With Industry-Specific Drivers

Learn how to value a dental or medical practice using the income, market, and asset approach, with industry-specific drivers, DCF, EBITDA, case studies, and practical guidance for owners, investors, and advisors.

28 min read
How to Value a SaaS Company: ARR, Churn, and Growth Rates Explained
Valuation Methods

How to Value a SaaS Company: ARR, Churn, and Growth Rates Explained

Learn how SaaS company valuation works using ARR, churn, growth rates, DCF, EBITDA, market approach, asset approach, and professional business appraisal methods.

35 min read
Valuing Hard-to-Value Assets for Form 5500 Reporting
Tax & Compliance

Valuing Hard-to-Value Assets for Form 5500 Reporting

Learn how plan sponsors, ROBS business owners, TPAs, CPAs, and advisers can support hard-to-value plan asset values for Form 5500 reporting with defensible valuation methods, documentation, and adviser coordination.

41 min read
Form 5500 Schedule H: When Is an Independent Business Valuation Required?
Tax & Compliance

Form 5500 Schedule H: When Is an Independent Business Valuation Required?

Learn when Form 5500 Schedule H plan asset reporting may require or strongly support an independent business valuation for private stock, ROBS plans, and hard-to-value assets.

41 min read
How to Value an E-commerce Business: Key Metrics and Multiples
Valuation Methods

How to Value an E-commerce Business: Key Metrics and Multiples

Learn how to value an e-commerce business using revenue quality, gross margin, EBITDA/SDE, DCF, market multiples, inventory, working capital, and risk analysis.

30 min read
Valuing a Construction Company: WIP, Backlog, and Equipment Adjustments
Valuation Methods

Valuing a Construction Company: WIP, Backlog, and Equipment Adjustments

Learn how a professional business valuation analyzes construction-company WIP schedules, backlog quality, equipment, EBITDA, discounted cash flow, market approach, and asset approach issues.

30 min read
What Happens if I Miss the Valuation Deadline for My ROBS 401(k)?
Retirement & ROBS

What Happens if I Miss the Valuation Deadline for My ROBS 401(k)?

Missed a ROBS 401(k) valuation deadline? Learn how to triage Form 5500-related reporting support, valuation dates, adviser coordination, and next steps.

39 min read
Promoter vs. Independent Appraiser: Why You Should Separate Your ROBS TPA from Your Valuator
Tax & Compliance

Promoter vs. Independent Appraiser: Why You Should Separate Your ROBS TPA from Your Valuator

Learn why ROBS business owners should separate the plan promoter or TPA from the independent appraiser, how valuation methods support Form 5500-related reporting, and when Simply Business Valuation's $399 standard ROBS valuation report may ...

43 min read
How to Value Your Business When Unwinding or Exiting a ROBS Plan
Retirement & ROBS

How to Value Your Business When Unwinding or Exiting a ROBS Plan

Learn how ROBS exit and unwind valuations work, including valuation methods, plan-owned stock, Form 5500-related reporting support, documents, risks, pricing, and adviser coordination.

40 min read
Book Value vs. Fair Market Value: What the IRS Expects for ROBS Reporting
Retirement & ROBS

Book Value vs. Fair Market Value: What the IRS Expects for ROBS Reporting

Learn why ROBS plan-owned private company stock generally needs supportable fair market value analysis, rather than just book value, for plan asset reporting, Form 5500 support, and valuation documentation.

39 min read
ROBS Valuations for Franchise Owners: Special Considerations
Retirement & ROBS

ROBS Valuations for Franchise Owners: Special Considerations

Learn how ROBS valuations for franchise owners address plan-owned stock, Form 5500 reporting support, FDD inputs, franchise fees, EBITDA, DCF, and SBV’s $399 report scope.

40 min read
Strategic Exit Planning: Maximizing Shareholder Value Before a Sale
Selling a Business

Strategic Exit Planning: Maximizing Shareholder Value Before a Sale

How strategic exit planning and disciplined business valuation - DCF, EBITDA multiples, the market approach, and the asset approach - maximize shareholder value before a sale. Includes case studies, a step-by-step workflow, and FAQs.

30 min read
2026 Estate Tax Sunset and Business Valuation Guide
Tax & Compliance

2026 Estate Tax Sunset and Business Valuation Guide

Learn how the 2026 estate tax rules affect business valuation, gifting, step-up basis, buy-sell agreements, and state death tax exposure for business owners.

30 min read
The Role of Business Valuation in Funding Buy-Sell Agreements
Strategy

The Role of Business Valuation in Funding Buy-Sell Agreements

How business valuation drives buy-sell agreement funding - life insurance, disability buyouts, DCF, market comps, Connelly, tax rules, sample clauses, and worked examples.

28 min read
The Zero Value Myth: Can I Value My ROBS Business at $0 if I'm Losing Money?
Retirement & ROBS

The Zero Value Myth: Can I Value My ROBS Business at $0 if I'm Losing Money?

The Zero Value Myth: Can I Value My ROBS Business at $0 if I'm Losing Money?

39 min read
ROBS 401(k) Audits: How a Certified Valuation Helps Reduce IRS Penalty Risk
Retirement & ROBS

ROBS 401(k) Audits: How a Certified Valuation Helps Reduce IRS Penalty Risk

Learn how a professional ROBS 401(k) business valuation supports plan asset reporting, audit readiness, Form 5500 records, and defensible compliance documentation.

41 min read
Can I Do My Own Business Valuation for a ROBS Plan?
Retirement & ROBS

Can I Do My Own Business Valuation for a ROBS Plan?

Learn when owner-prepared ROBS valuation estimates are risky, why independent business appraisal support helps annual plan reporting, and how SBV’s $399 flat-fee ROBS valuation report can help.

42 min read
How Much Does a ROBS Annual Valuation Cost?
Retirement & ROBS

How Much Does a ROBS Annual Valuation Cost?

Learn what drives the cost of a ROBS annual valuation, why private company stock needs supportable valuation, and how records, scope, methods, and compliance risk affect price.

43 min read
The Key Person Discount: How Owner Dependence Negatively Affects Business Value
Valuation Drivers

The Key Person Discount: How Owner Dependence Negatively Affects Business Value

Learn how owner dependence, personal goodwill, succession risk, and key-person insurance affect business valuation, DCF, EBITDA, market approach, asset approach, and business appraisal conclusions.

41 min read
Using the Asset-Based Approach for Liquidation or Asset-Heavy Companies
Valuation Methods

Using the Asset-Based Approach for Liquidation or Asset-Heavy Companies

Learn when to use the asset approach, how adjusted net asset value and liquidation analyses work, and how to reconcile assets, EBITDA, DCF, and market evidence in a business valuation.

42 min read
Capitalization of Earnings vs. Discounted Cash Flow: Choosing the Right Income Approach
Valuation Methods

Capitalization of Earnings vs. Discounted Cash Flow: Choosing the Right Income Approach

Learn when to use capitalization of earnings versus discounted cash flow in a business valuation, including formulas, examples, risks, documentation, and practical guidance for a defensible business appraisal.

40 min read
Enterprise Value vs. Equity Value: What Is the Difference?
Fundamentals

Enterprise Value vs. Equity Value: What Is the Difference?

Learn the difference between enterprise value and equity value, how DCF, EBITDA multiples, market approach, and asset approach methods connect, and how to avoid valuation mistakes.

39 min read
EBITDA vs. Seller's Discretionary Earnings (SDE): Which Should You Use?
Valuation Methods

EBITDA vs. Seller's Discretionary Earnings (SDE): Which Should You Use?

Learn when to use EBITDA or Seller's Discretionary Earnings (SDE) in a private business valuation, with add-back examples, calculation bridges, valuation methods, buyer-ready checklists, and practical case studies.

41 min read
What Is a Fairness Opinion and When Does Your Board Need One?
Strategy

What Is a Fairness Opinion and When Does Your Board Need One?

Learn what a fairness opinion is, when boards and private-company owners should consider one, how it differs from a business valuation, and what valuation methods, conflicts, and process steps matter.

36 min read
The Role of Business Valuation in Divorce Settlements
Strategy

The Role of Business Valuation in Divorce Settlements

Learn how business valuation affects divorce settlements, from EBITDA normalization and discounted cash flow to goodwill, discounts, taxes, expert reports, and buyout structures.

38 min read
The Role of Financial Statements in Business Valuation
Fundamentals

The Role of Financial Statements in Business Valuation

Business Valuation is the process of determining the economic value of a business or company (Business Valuation: 6 Methods for Valuing a Company). In...

14 min read
What Is a Business Valuation for a ROBS 401(k) Plan?
Retirement & ROBS

What Is a Business Valuation for a ROBS 401(k) Plan?

Imagine being able to tap your 401(k) to start a business without paying early withdrawal penalties or taxes. A **Rollovers as Business Start-ups (ROBS)...

14 min read
What Is a 409A Valuation and Why Is It Required?
Tax & Compliance

What Is a 409A Valuation and Why Is It Required?

Learn what a 409A valuation is, when private companies need one, how Section 409A safe harbor rules work, and why supportable common-stock FMV matters for option grants.

14 min read
Benefits of a Compliant Business Valuation for Form 5500 Filings
Tax & Compliance

Benefits of a Compliant Business Valuation for Form 5500 Filings

Form 5500 is officially known as the Annual Return/Report of Employee Benefit Plan – a form jointly developed by the U.S. Department of Labor (DOL),...

14 min read
Is a ROBS 401(k) the Best Way to Finance My Business Startup?
Retirement & ROBS

Is a ROBS 401(k) the Best Way to Finance My Business Startup?

Financing a new business startup is one of the biggest challenges entrepreneurs face. **It costs money to start a business, and deciding how to fund your...

16 min read
How to Value a Business with No Profit
Valuation Methods

How to Value a Business with No Profit

Learn how to value a business with no profit using revenue, asset, market, and DCF methods, with risk adjustments, documentation tips, and professional valuation support.

14 min read
How Business Valuation Helps You Negotiate a Purchase Price
Selling a Business

How Business Valuation Helps You Negotiate a Purchase Price

In the sections below, we’ll explain why Business Valuation is critical in negotiations, discuss the primary valuation methods (income, market, and asset...

15 min read
Can I Use ROBS for an Existing Business?
Retirement & ROBS

Can I Use ROBS for an Existing Business?

**Rollovers as Business Start-ups (ROBS)** are a specialized funding strategy that allows entrepreneurs to use their **401(k) or IRA retirement funds** to...

14 min read
Business Valuation Services: A Comprehensive Guide
Comprehensive Guide

Business Valuation Services: A Comprehensive Guide

**Definition of Business Valuation:** Business Valuation is the process of determining the economic value of a business or company (Business Valuation: 6...

20 min read
Role of Business Valuation in ESOP and 401(k)
Retirement & ROBS

Role of Business Valuation in ESOP and 401(k)

Planning for retirement and business succession often involves navigating complex legal and financial terrain. For small business owners and financial...

16 min read
Is Business Valuation Necessary When Using 401(k) Funds?
Retirement & ROBS

Is Business Valuation Necessary When Using 401(k) Funds?

Using personal 401(k) funds to start or buy a small business is an increasingly popular financing method, especially through arrangements known as...

14 min read
Small Business Valuation for 401(k) Rollovers (ROBS)
Retirement & ROBS

Small Business Valuation for 401(k) Rollovers (ROBS)

Using a 401(k) to fund a small business is an increasingly popular option for entrepreneurs, thanks to a structure known as ROBS (Rollovers as Business...

14 min read
Rollover as Business Startup (ROBS) Providers and Business Valuation
Retirement & ROBS

Rollover as Business Startup (ROBS) Providers and Business Valuation

**Introduction:** Using retirement funds to start or buy a business through a **Rollover as Business Start-up (ROBS)** arrangement is an increasingly...

16 min read
Can I Use a Rollover to Buy a Franchise? ROBS Compliance
Retirement & ROBS

Can I Use a Rollover to Buy a Franchise? ROBS Compliance

Franchise businesses are a booming part of the U.S. economy, with over 498,000 franchise establishments generating about $1.7 trillion in revenue as of...

20 min read
IRS Requirements for Business Valuation in ROBS Plan
Retirement & ROBS

IRS Requirements for Business Valuation in ROBS Plan

Starting a business with retirement funds through a ROBS plan (Rollovers as Business Startups) can be a smart financing strategy – **if** it's done...

15 min read
What Happens If Business Value Changes After Valuation?
Strategy

What Happens If Business Value Changes After Valuation?

Understanding the fluidity of Business Valuation is critical for CPAs and business owners. As we know well, a company's financial value can shift and...

12 min read
Common Mistakes to Avoid When Valuing a Business
Strategy

Common Mistakes to Avoid When Valuing a Business

Avoid common business valuation mistakes, including unsupported methods, unnormalized financials, risky projections, missing liabilities, and misunderstood tax or legal scope.

14 min read
Can I Do a Business Valuation Myself or Do I Need a Professional?
Fundamentals

Can I Do a Business Valuation Myself or Do I Need a Professional?

Many entrepreneurs are tempted to try a DIY Business Valuation to save money or because they feel they know their business best. **DIY valuations**...

18 min read
When Is a Business Valuation Necessary or Recommended?
Fundamentals

When Is a Business Valuation Necessary or Recommended?

**What is Business Valuation and Why It Matters:** Business Valuation is the process of determining the economic **worth of a business** using objective...

16 min read
What Is Business Valuation and Why Is It Important?
Fundamentals

What Is Business Valuation and Why Is It Important?

**Business Valuation** is the analytical process of determining what a business is worth in economic terms (Business Valuation: 6 Methods for Valuing a...

14 min read
Understanding 401(k) Rollovers as Business Startups (ROBS)
Retirement & ROBS

Understanding 401(k) Rollovers as Business Startups (ROBS)

that has gained popularity among entrepreneurs is the 401(k) Rollover as Business Startup (ROBS). This strategy allows individuals to leverage their...

18 min read
Business Valuation in the 409A Process
Tax & Compliance

Business Valuation in the 409A Process

In the world of private companies and startups, a **409A valuation** refers to an independent appraisal of a company's fair market value (FMV) per share...

14 min read
Valuing a Business with No Revenue: A Guide for Startups
Valuation Methods

Valuing a Business with No Revenue: A Guide for Startups

Valuing a startup that has **no revenue** (or even no product yet) might seem like an impossible task. How can you put a dollar figure on a business that...

16 min read
Minority Interest Discount in Business Valuation
Valuation Methods

Minority Interest Discount in Business Valuation

MetricRange/ValueSource **Inter-Quartile Discount Range** 15%-45% Court decisions 2010-2025¹ **US Control Premium Median** 30.8% FactSet/BVR Q2 2025...

18 min read
Valuing a Professional Practice (Dental, Medical, Legal)
Valuation Methods

Valuing a Professional Practice (Dental, Medical, Legal)

Learn how dental, medical, and legal practices are valued, including income, market, asset, goodwill, tax, health-care regulatory, ethics, and divorce considerations.

16 min read
How Can a Business Valuation Help in Negotiations?
Strategy

How Can a Business Valuation Help in Negotiations?

Negotiating a business deal can be one of the most challenging endeavors for both entrepreneurs and financial professionals. Whether you’re a small...

13 min read
A CPA's Guide to Business Valuations
For CPAs

A CPA's Guide to Business Valuations

A practical guide for CPAs on business valuation methods, engagement types, client use cases, white-label valuation support, and risk-aware tax, SBA, 409A, ROBS, and litigation considerations.

18 min read
How Business Valuation Helps You Negotiate Your Sale Price
Selling a Business

How Business Valuation Helps You Negotiate Your Sale Price

When it comes to negotiating the sale price of your business, knowledge truly is power. An independent **Business Valuation** provides a factual,...

15 min read
How Business Valuation Affects Your 401(k) When Selling a Business
Selling a Business

How Business Valuation Affects Your 401(k) When Selling a Business

Selling a small business is a monumental decision – one that can shape your financial future and retirement security. For many small business owners,...

14 min read
Essential Guide to SEC 409A Valuation
Tax & Compliance

Essential Guide to SEC 409A Valuation

Learn how Section 409A valuations support private-company stock option pricing, safe harbor documentation, material event updates, and tax risk management.

16 min read
Is My Business Worth More Than Its Assets? Understanding Goodwill
Valuation Methods

Is My Business Worth More Than Its Assets? Understanding Goodwill

**Executive Summary:** Many profitable businesses are worth significantly more than their tangible assets suggest, with this 'hidden premium' often...

20 min read
Ensure Business Valuation Meets IRS & DOL Standards for Form 5500
Tax & Compliance

Ensure Business Valuation Meets IRS & DOL Standards for Form 5500

Learn when a business valuation supports Form 5500 reporting, ROBS or employer-stock plan administration, IRS and DOL documentation, and ERISA fiduciary review.

18 min read
Estimating Business Value for Form 5500 Compliance
Tax & Compliance

Estimating Business Value for Form 5500 Compliance

For business owners and financial professionals dealing with retirement plans, the *annual Form 5500 filing* is a critical compliance requirement. At the...

16 min read
Business Valuation for 401(k) Compliance: In-Depth Exploration
Tax & Compliance

Business Valuation for 401(k) Compliance: In-Depth Exploration

Learn when business valuation matters for 401(k), ROBS, ESOP, employer stock, and Form 5500-related plan reporting, plus records, appraiser selection, and limits.

18 min read
Gift Tax Valuation: IRS Requirements for Transferring Business Shares
Tax & Compliance

Gift Tax Valuation: IRS Requirements for Transferring Business Shares

Learn how IRS gift tax valuation rules, Form 709 adequate disclosure, Revenue Ruling 59-60, qualified appraisals, and valuation discounts affect private company share transfers.

16 min read
In-Depth Guide to 401(k) Compliance Business Valuation
Tax & Compliance

In-Depth Guide to 401(k) Compliance Business Valuation

Learn when a 401(k), ROBS, or plan-owned private stock valuation may be needed, what records matter, and how to support fiduciary, tax, and plan reporting review.

18 min read
Essential Guide to Business Valuations for 401(k) Compliance
Tax & Compliance

Essential Guide to Business Valuations for 401(k) Compliance

For business owners and certified public accountants (CPAs) managing company retirement plans, having a comprehensive understanding of the intricacies and...

16 min read
Importance of Accurate Business Valuations for 401(k) Compliance
Tax & Compliance

Importance of Accurate Business Valuations for 401(k) Compliance

As stewards of enterprise value and regulatory adherence, a precise understanding of business worth enables sound strategy while satisfying compliance...

14 min read
Elevate Your Practice: White-Label Business Valuation Services
For CPAs

Elevate Your Practice: White-Label Business Valuation Services

As a CPA, you provide invaluable financial guidance and expertise businesses rely on to drive growth and success. However, in our rapidly evolving...

15 min read
How Can I Prepare My Business for a Valuation?
Strategy

How Can I Prepare My Business for a Valuation?

Business Valuation is a critical step for any business owner – it’s not just about attaching a price tag, but understanding the true worth of your company...

14 min read
Key Points for Preparing Your Business for Valuation
Strategy

Key Points for Preparing Your Business for Valuation

Preparing your business for valuation ensures accuracy and maximizes value, whether you're selling, seeking financing, or planning succession. It builds...

12 min read
Small Business Valuation: A Comprehensive Guide for Entrepreneurs
Comprehensive Guide

Small Business Valuation: A Comprehensive Guide for Entrepreneurs

Determining the economic value of a small business is essential for pursuing major opportunities like selling, raising investment capital, securing...

25 min read
What Happens If the Business Valuation Is Too Low for ROBS?
Retirement & ROBS

What Happens If the Business Valuation Is Too Low for ROBS?

Rollover as Business Startups (ROBS) arrangements offer entrepreneurs a unique opportunity to use retirement funds to finance a new business without...

13 min read
How Outsourced Business Valuation Services Can Help CPAs
For CPAs

How Outsourced Business Valuation Services Can Help CPAs

In today’s business environment, the demand for accurate business valuations is on the rise. A number of factors are driving this growth:

15 min read
The Risks of Using Free Online Valuation Calculators
Industry Analysis

The Risks of Using Free Online Valuation Calculators

Free business valuation calculators can be useful for rough orientation, but they miss recasting, risk, industry context, and legal support needed for serious decisions.

16 min read
What Is the Purpose of a Business Valuation for Tax?
Tax & Compliance

What Is the Purpose of a Business Valuation for Tax?

Business owners and financial professionals often encounter situations where determining the **fair market value (FMV)** of a business isn’t just useful –...

14 min read
What Factors Affect Business Valuation?
Valuation Drivers

What Factors Affect Business Valuation?

Learn how financial performance, cash flow, assets, industry conditions, risk, management depth, and valuation purpose affect a business valuation.

12 min read
What Factors Can Increase or Decrease a Business Valuation?
Strategy

What Factors Can Increase or Decrease a Business Valuation?

*By SimplyBusinessValuation.com – Your Trusted Partner in Valuing Businesses*

14 min read
How to Calculate the Value of a Business for Sale
Selling a Business

How to Calculate the Value of a Business for Sale

Learn how to calculate the value of a business for sale using market, income, and asset-based valuation methods, with examples, risk factors, documentation tips, and buyer/seller guidance.

15 min read
What Are the Most Common Business Valuation Methods?
Valuation Methods

What Are the Most Common Business Valuation Methods?

Business Valuation is the process of determining the economic value of a business or company. It provides an objective estimate of what a business is...

18 min read
Understanding Business Valuation
Fundamentals

Understanding Business Valuation

Learn what business valuation means, why it matters, and how common methods support sales, financing, tax, estate, divorce, 401(k), and planning decisions.

20 min read