How to Value a Business & Situations That Give Rise to a Valuation

Karolina Calhoun, CPA/ABV/CFF, Vice President, presented "How to Value a Business & Situations That Give Rise to a Valuation" at the Tennessee Society of CPAs West Tennessee Chapter monthly meeting in Jackson, TN.

The valuation of a business can be a complex process, requiring accredited business valuation and forensic accounting professionals. This session will take a deep dive into the process and methodologies used in a valuation. Also covered will be the situations that give rise to valuation services such as estate/tax planning, ESOP annual valuation, M&A transactions, GAAP/ financial reporting, family law marital dissolution, buy-sell disputes, and corporate litigation.

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Karolina Calhoun

Senior Vice President

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Value Matters® February 2026

Defensible Gift and Estate Tax Valuations

IRS scrutiny of gift and estate tax valuations typically arises not from a single issue, but from patterns of weak support, inconsistent assumptions, or a disconnect between the rights of the interest being valued and the conclusions reached. Examinations often focus on whether discounts for lack of marketability, tax affecting for pass-through entities, projected cash flows, growth rates, and discount rates are grounded in company-specific facts and supported by relevant capital market evidence. Valuations that fail to clearly tie empirical data to the economic realities of the subject interest are more likely to invite challenge.

Mercer Capital Proudly Sponsors and Attends the ACTEC 2026 Annual Meeting

Mercer Capital is pleased to again sponsor the American College of Trust and Estate Counsel’s (ACTEC) 2026 Annual Meeting, taking place March 4–8, 2026, in Tampa, Florida. As a valued partner in the trust and estate planning community, Mercer Capital is proud to support this premier event, which brings together leading legal and financial professionals to explore today’s most pressing issues in trust and estate law, planning, and related advisory matters.The ACTEC Annual Meeting features an extensive program of professional seminars, committee sessions, and networking activities, hosted at the JW Marriott Water Street and the Tampa Marriott Water Street in Tampa Bay. Attendees can engage in deep dives on emerging legal trends, practical planning strategies, and peer-to-peer dialogue throughout the week.Mercer Capital’s Travis W. Harms, CFA, CPA, ABV; Timothy K. Bronza, CPA, ASA; and Thomas C. Insalaco, CFA, ASA will be attending this year. Their participation reflects the firm’s deep commitment to ongoing education and to providing thoughtful and objective valuation, tax, and advisory insight to the trust and estate community.Travis Harms is President of Mercer Capital and leads the firm’s Family Business Advisory Services Group. With deep expertise in valuation for gift, estate, and income tax planning, Travis provides strategic financial consulting and education to multi-generation family businesses, helping align financial realities with long-term succession goals.Tim Bronza serves as Managing Director of Mercer Capital’s Florida office. He brings extensive experience valuing business interests for federal gift, estate, and income tax purposes supporting sophisticated valuation assignments across corporate and fiduciary contexts.Tom Insalaco is a Senior Vice President in Mercer Capital’s Florida office. Since 2008, Tom has performed valuation analyses for a broad range of industries, assisting attorneys, fiduciaries, and financial professionals with estate planning, exit planning, and transactional valuation needs.Mercer Capital looks forward to seeing old friends and making new ones during the meeting. For more information about Mercer Capital’s Gift, Estate, and Income Tax Compliance practice, click here.

Medical Device Industry Outlook – Five Long-Term Trends to Watch

Demographic shifts underlie the long-term market opportunity for medical device manufacturers. While efforts to control costs on the part of the government insurer in the U.S. (and elsewhere) may limit future pricing growth for incumbent products, a growing global market provides domestic device manufacturers with an opportunity to broaden and diversify their geographic revenue base. Developing new products and procedures is risky and usually more resource intensive compared to some other growth sectors of the economy. However, barriers to entry in the form of existing regulations provide a measure of relief from competition, especially for newly developed products.

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