Value Added^® provides a broad overview of our latest thinking, containing articles relating to all aspects of business valuation, including litigation support services, financial statement reporting, gift & estate tax, shareholder disputes, ESOPs, and transaction-related topics.

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Current Issue

PDF Value Added^® – 2023

• Valuation of a Business for Divorce

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Archives

PDF Value Added^® – 2022

• How to Approach a Target and Perform Initial Due Diligence

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PDF Value Added™ – 2021

• Valuations for Gift & Estate Tax

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PDF Value Added™ – 2020

• How to Choose the Best Business Appraiser

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PDF Value Added™ – 2019

• Selling Your RIA to a Consolidator

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PDF Value Added™ – 2018

• How to Value an Oil and Gas Mineral Royalty Interest

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PDF Value Added™ – 2017

• Capital Structure in 30 Minutes

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PDF Value Added™ Volume 28, No. 1 (2016)

• Community Bank Stress Testing
• An All-Terrain Clause for Your RIA’s Buy-Sell Agreement
• Are Market Conditions Driving More FinTech Partnerships and M&A?

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PDF Value Added™ Volume 27, No. 2 (2015)

• Capital Budgeting in 30 Minutes

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PDF Value Added™ Volume 27, No. 1 (2015)

• Fairness Opinions in ESOP Transactions
• For Sale By Owner Should You or Shouldn’t You?

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PDF Value Added™ Volume 26, No. 2 (2014)

• Corporate Finance in 30 Minutes

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PDF Value Added™ Volume 26, No. 1 (2014)

• 8 Tips To Creating An Effective Business Plan
• The Management Interview: Why It’s Important and What You Should Expect

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PDF Value Added™ Volume 25, No. 1 (2013)

• Personal Goodwill Can Have a Big Impact on Fair Market Value
• Five Litigation Support Services We Provide That Might Surprise You

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PDF Value Added™ Volume 24, No. 1 (2012)

• The 2012 Gifting Opportunity: Don’t Let the Coming Logjam Affect Your Clients
• What Estate Planners Can Do To Assure Their Clients Obtain Valuation Services in the 2012 Gifting Opportunity: Q&A with Tim Lee
• Tax Court Case Update: Wimmer v. Commissioner
• The Pros and Cons of Electing an S Corporation Status

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PDF Value Added™ Volume 23, No. 1 (2011)

• Tax Court Upholds Daubert Challenge to Appraisal Expert
• Bank Merger and Acquisition Review: A Look Back at 2010 and Look Forward in 2011
• Is It Time to Change ESOP Appraisers? 15 Reasons Why It Might Become Necessary and How to Accomplish It
• Valuation of Contingent Consideration in M&A Transactions
• New Book Now Available: A Reviewer’s Handbook to Business Valuation
• Introducing ValuationSpeak.com: A New Valuation Blog Authored by Chris Mercer
• Mercer Capital Highlights

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PDF Value Added™ Volume 22, No. 2 (2010)

• After Economic Storm, Companies Finding a Silver Lining
• Managing Complicated Multi-Tiered Entity Valuation Engagements in the Gift & Estate Tax Environment
• The Time to Gift Is Now
• Valuation of Convertible Preferred Stock in Recent TARP Exchanges
• Uncertainty Surrounds Future of the Estate Tax
• Mercer Capital Highlights

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PDF Value Added™ Volume 22, No. 1 (2010)

• Opportunities Amid Uncertainty
• Accounting Considerations in the Acquisition of a Failed Bank
• Fair Value for Impairment Testing
• Legislation Update: Grantor Retained Annuity Trusts
• Mercer Capital Highlights

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PDF Value Added™ Volume 21, No. 3 (2009)

• Business Value Before and After a Recession
• Contingent Consideration: 5 Things CFOs and Controllers Should Know
• Focus on Financial Institutions: Selecting an Appraiser and Understanding the Valuation Process
• Mercer Capital Highlights

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PDF Value Added™ Volume 21, No. 2 (2009)

• Shouting From the Rooftops: Gift Now
• Some (Unsolicited) Advice for CFOs and Controllers of Public Companies
• Mercer Capital Study Finds Community Bank Activity Dominated by Public Companies
• Mercer Capital to Sponsor America’s Bank Board Symposium
• The Mercer Capital Library
• Mercer Capital Highlights

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PDF Value Added™ Volume 21, No. 1 (2009)

• Recession, Market Meltdown Put Spotlight on Goodwill Impairment
• Consider the Alternate Valuation Date
• Grantor Retained Annuity Trusts: A Perfect Storm
• Ask the ESOP Experts
• New Book: Revenue Ruling 59-60 at 50: Rediscover Fair Market Value
• The Capital Purchase Program Handbook
• The Bank Director’s Valuation Handbook
• Mercer Capital Highlights

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PDF Value Added™ Volume 20, No. 2 (2008)

• Capital Conundrums: Capital Raising Alternative for Community Banks
• Valuation Best Practices: Hedge Fund Investment Portfolios
• Case Review: Jane Z. Astleford v. Commissioner
• Ask the ESOP Valuation Experts
• Mercer Capital’s Goodwill Impairment Testing Services
• Mercer Capital Highlights

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PDF Value Added™ Volume 20, No. 1 (2008)

• Valuing S Corporations: Recent Case Law in Perspective
• An Overview of SFAS 141R
• Bank Valuation: A Focus on Earnings Quality
• Good Things Come to Those Who Don’t Wait
• Mercer Capital By the Numbers
• Mercer Capital Highlights

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PDF Value Added™ Volume 19, No. 4 (2007)

• Reasonable Valuation of Illiquid Mortgage-Backed Securities
• 409A Compliance Case Study
• Reviewing a Purchase Price Allocation Report
• Hot Topics in Financial Reporting
• A New Look in 2008

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PDF Value Added™ Volume 19, No. 3 (2007)

• Valuing Independent Trust Companies Requires Special Attention
• Mediation As an Alternative to Litigation
• Empirical Evidence Confirming the Importance of a Transaction Advisor
• Case Study: International Goodwill Impairment Compliance

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PDF Value Added™ Volume 19, No. 2 (2007)

Special Issue: Buy-Sell Agreements

• Often Overlooked Yet Important Items in Process Buy-Sell Agreements
• Buy-Sell Agreements: War Stories
• A Review of “Buy-Sell Agreements: Ticking Time Bombs or Reasonable Resolutions?”

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PDF Value Added™ Volume 19, No. 1 (2007)

• ESOARS to Offer Market Pricing of Employee Stock Options?
• The Clock is Ticking for Section 409A Compliance

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PDF Value Added™ Volume 18, No. 4 (2006)

• Multiple Appraiser Process Buy-Sell Agreements
• Fair Value and SFAS 157: The Times They Are A-Changing

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PDF Value Added™ Volume 18, No. 3 (2006)

• Life Insurance Proceeds in Valuation for Buy-Sell Agreements
• Focus on IRS Code 409A: Not All Classes of Equity Were Created Equal
• The QMDM Fact Sheet

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PDF Value Added™ Volume 18, No. 2 (2006)

• 8 Things You Should Know About Section 409A
• Broad Changes in USPAP 2006

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PDF Value Added™ Volume 18, No. 1 (2006)

• Mercer Capital Now an ESOP Company
• Recently Gone or Going Public? Watch Out for IRC Section 409A
• Second Fairness Opinions: A Closer Look

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PDF Value Added™ Volume 17, No. 4 (2005)

• Your Corporate Buy-Sell Agreement: Six Defining Elements
• Determining Lost Profits Damages
• An Overview of Personal Goodwill

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PDF Value Added™ Volume 17, No. 3 (2005)

• Your Corporate Buy-Sell Agreement: Ticking Time Bomb or Reasonable Resolution?
• Valuing Employee Stock Options: A Guide for Choosing Either Lattice or Black Scholes

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PDF Value Added™ Volume 17, No. 2 (2005)

• When Is Fair Market Value Determined?, Part 2
• The Business of Blogs: Introducing Mercer on Value

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PDF Value Added™ Volume 17, No. 1 (2005)

• When Is Fair Market Value Determined?, Part 1
• Deal Expert vs. Industry Expert

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