We recognize that your consulting needs are unique and welcome the opportunity to discuss your pending or future cases.
Sigma’s knowledgeable professionals have performed valuation services in the following types of engagements:
Fair Value Measurement
- Fair value measurement and purchase price allocations pertaining to multiple acquisitions of emergency physician staffing and administrative services companies.
- Fair value measurement and purchase price allocation pertaining to the acquisition of a software company specializing in mobile data collection and transit / para-transit scheduling, dispatch systems, and parking lot inventory management.
Business Valuations for Shareholder Disputes
- Valuation of a 37.5% interest (fair value standard) in a New York City hotel on behalf of an oppressed minority shareholder.
- Valuation of a broker-dealer in New York City pertaining to buy/sell litigation between LLC members resulting from inappropriate trading activity by one of the Company’s owners.
- Valuation of a Northeast regional security and investigative services company pertaining to buy/sell litigation between LLC members resulting from diversion of business and violation of fiduciary responsibility by one of the Company’s non-controlling members.
Business Valuations for Gift & Estate Tax Planning and Administration
- Valuations of pass-through entities (FLPs, LLCs and S-corporations) holding real estate, marketable securities, hedge fund interests and other investments pertaining to transfers and sales of interests.
- Valuations of closely held businesses for estate administration and estate planning.
- Valuation of fractional interests in real property.
- Valuation of hedge fund structures including performance allocation / carried interest, investment holdings, and management entity.
- Engaged in numerous marital dissolution proceedings as a retained expert and consultant, and in the capacity of a court-appointed valuation expert, for the purpose of valuing closely held businesses and preparing lifestyle analyses, enhanced earnings calculations and forensic accounting.
Commercial Damage & Lost Profit Claims
- Lost profits analysis on behalf of an international courier business resulting from damages sustained as a result of restrictive covenant violations by a former shareholder.
- Damage analysis pertaining to the division of customer accounts upon dissolution of a distribution business.
- City of Chicago – Investigated eight years of instances of duplicate billing for some of the City’s long distance telephone accounts.
- Allegation of fraud by a minority shareholder in a chain of car washes. Issued a report investigating fraud by the controlling shareholders for a chain of nine car washes. Completed subsequent valuation of all entities for purposes of buy-out of controlling interest by a minority shareholder. Forensic accounting issues involved analysis of charge card accounts, cash disbursements, officer and employee compensation, sales testing, insurance policies and rental properties.
- Allegation by a bank consortium against a major public accounting firm and its spin-off alleging material misrepresentations. Analysis included the investigation of executive compensation, actual vs. projected variance analysis, self-dealing and SEC proforma adjustments.
For more information on our business valuation and litigation consulting services, please contact us.