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Business Valuation Appraisal Guides & Insights
Expert guidance on business valuation valuation — what drives value, when you need a USPAP-compliant appraisal, and how the process works.
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How Oklahoma Assessors Value Business Personal Property for Ad Valorem Taxes
Oklahoma counties value business personal property and equipment through a cost-trend-depreciation schedule, a 15% assessment ratio, and a protest path to the county board of equalization. This guide walks through the Form 901 rendition, how assessors apply the state's valuation schedule, and when an independent appraisal can support a successful protest.
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Does Life Insurance Count Toward Your Oklahoma Buy-Sell Agreement Valuation?
The Supreme Court's Connelly decision changed how company-owned life insurance factors into a buy-sell agreement valuation. Here's what Oklahoma business owners need to document before the IRS, or a surviving partner, asks the question for them.
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Personal Goodwill vs Enterprise Goodwill in Oklahoma Divorce: What Counts as Marital Property
Oklahoma divorce courts divide enterprise goodwill as marital property but generally exclude personal goodwill tied to the owner's own reputation and skill. This guide explains how appraisers separate the two and why the distinction can decide what actually belongs on the marital balance sheet.
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What Documents Do You Need for a Business Valuation in Oklahoma?
Gathering the right financial, tax, ownership, and customer records before your Oklahoma business valuation engagement speeds up the process and strengthens the final report. This checklist walks through exactly what to pull together and how the list changes based on why you need the valuation.
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How Add-Backs and Normalized Earnings Reshape an Oklahoma Business's True Value
Add-backs adjust a small business's reported earnings to reflect what a new owner would actually take home, and getting them wrong can swing a valuation by hundreds of thousands of dollars. This guide explains which adjustments hold up under scrutiny and which ones invite a buyer or the IRS to challenge your number.
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Oklahoma Estate and Gift Tax Rules Every Business Owner Should Know Before a Valuation
Oklahoma has no state estate or inheritance tax, but a closely held business can still trigger federal estate and gift tax rules once an owner's estate approaches the $13.99 million exemption. Here is how fair market value, qualified appraisals, and the adequate disclosure rule affect your valuation.
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How Oklahoma Probate Courts Require Business Valuations for Estate Settlement
Oklahoma probate courts require a decedent's business interest to appear in the estate inventory at fair market value, and a written demand from any interested party can force a formal appraisal. Here's when Title 58 turns a simple inventory entry into a full business valuation, and what that report has to satisfy for both the court and the IRS.
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Business Valuation in Oklahoma Divorce Litigation: How Courts Decide Value
Business valuation in Oklahoma divorce cases turns on classification, timing, and goodwill, not a fixed formula. This guide walks through the statute and case law that decide how a closely held business gets divided.
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