Pettingill Analytics
Case Type

Business Valuation Disputes

Valuation of closely held businesses in shareholder, partnership, and marital dissolution disputes.

Business valuation disputes turn on the standard of value, the valuation date, and the discounts and premiums applied. We confirm each of these with counsel before beginning work and document them prominently in the report.

Our valuations follow the AICPA SSVS No. 1 framework and reconcile income, market, and asset approaches to a single conclusion of value supported by all three.

Frequently Asked

Frequently Asked

How are DLOM and minority discounts supported?
Discounts for lack of marketability and lack of control are supported by empirical studies — restricted stock studies, pre-IPO studies, and control-premium databases — selected for their relevance to the subject company's facts.

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