Entity/Asset Valuation for Tax Purposes

Axiom Valuation provides valuations and consulting services for tax purposes covering a wide range of situations outside of the typical privately held business valuation purposes described in our Business Valuation section. Valuations in this area generally arise from one or more of the following situations:

Contributions of intellectual property or other form of intangible assets between entities or to a start-up entity by an individual
Requirements driven by U.S. or non-U.S. tax codes due to a business unit having a non-U.S. parent or being a subsidiary of a non-U.S. company
The transfer of intellectual property or other assets between entities in different tax jurisdictions

The following are examples of the types of tax-related valuations that we have conducted:

Legal Entity Valuations
Taxable Reorganizations
Asset Valuations
Net Operating Loss (NOL) Limitations and Built-In Gains (IRC §382)
Testing for a U.S. Real Property Holding Corporation (IRC §897(c)(1)(A))
Transfer Pricing for Intellectual Property

Please contact us to discuss any of the above, or other types of tax-related valuation situations.

Intangible Assets

Our primary focus is the value of intellectual property and intangible assets. The determination of the value of intellectual property and of other types of intangible assets has become central to many corporate strategic and tax-related decisions. many businesses rely increasingly on building value through the development of intangible assets, rather than machinery, equipment, or other fixed assets. Our team has extensive experience and knowledge of the acceptable and defensible approaches used to determine Fair Value and Fair Market Value for intangible assets for these types of entity/asset valuations for tax purposes. Below is a list of types of intangible assets, our team has valued:

Auto Leases Favorable to Market
Billboard Leases Favorable to Market
Brand names
Broadcast licenses
Buy-sell agreements
Chemical formulas
Computer software
Computerized databases
Contracts
Cooperative agreements
Copyrights
Credit information files
Customer contracts
Customer & client lists
Customer relationships
Development rights
Distribution networks
Distribution rights
Employment contracts
Environmental rights
Enterprise Resource Planning software
Favorable financing
Favorable leases
Food flavorings & recipes
Franchise agreements
Joint ventures
Know-how
Leasehold interests
Loan portfolios
Management contracts
Mineral rights
Non-compete covenants
Options, warrants, grants
Patent applications
Patents
Proprietary processes
Proprietary products
Proprietary technology
Royalty agreements
Shareholder agreements
Subscription lists
Supplier contracts
Trademark and trade names
Trade secrets
Workforce in place