Equity-Based Compensation Valuation

March 1, 2024

The Noncompete Agreement Is Dead, Long Live the Noncompete Agreement

Financial Reporting Flash: Issue 3, 2024

Executive Summary

The FTC has updated its rulings concerning the enforceability of noncompete agreements while also making significant allowances for agreements arising from transactions.  The elimination of noncompete agreements will shift some value from identifiable, amortizable assets to goodwill and may influence the attrition rates used to calculate the value of customer-related assets.  The new ruling is expected to be met with substantial litigation before it becomes effective.  

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