Valuations applying different Standards are frequently considered when a business becomes a target for acquisition or merger. Fair Market and Strategic Value often preceed Price negotiations.
Capital restructuring, reorganization or liquidation frequently require an adjustment from fair market levels to provide for court approved allocations to creditors and owners.
Following the purchase of a business target the Fair Value of the acquired net assets to include intangible assets and residual goodwill must meet both financial reporting and taxation standards.
Income Tax deductions are allowed for the Fair Market Value of the donated business property as of the date of the donation. This is not to be confused with Estate and Gift Tax credits.
Disagreements among owners frequently arise with different levels of ownership interest lacking the power to influence an action or event. State law may control some choices by owner interest.
Divorce regulations vary from state-to-state even though Fair-Market-Value is frequently the Standard applied there are frequently State-based stipulations that must also be included.
Property / Casualty Insurance caims frequently arise due to business interruption and associated loss of profits. Claims result from changes in business income, inventory and equipment value.
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