2nd Generation Capital, LLC has significant experience in valuations and a national reputation for our Intellectual Property expertise, especially in Litigation Support matters.
For the Valuation Professional and Legal Counsel
We provide a range of financial reporting and transactional valuation services, including the following:
Purchase price allocations (SFAS-141 and IFRS 3)
Stock option expense (FAS 123R and IFRS 2)
Blockage Discount Valuations
Fair-value reporting requirements (SFAS-157)
Fairness Opinions (for both public and private companies)
Sarbanes-Oxley Compliance
Mediation, Arbitration and Dispute Resolution
Litigation Support particularly in the area of Intellectual Property
Note:Opinions and conclusions are developed in conformity with the Uniform Standards of Professional Appraisal Practice, as well as in accordance with the National Association of Certified Valuation Analysts standards and the American Institute of Certified Public Accountants Business Valuation Standards.
For the Business Owner
It's not just about calculating a number or a value, your valuation professional needs to be able to articulate the path to value for the auditor team, legal audiences, or shareholders and your Board. If the purpose at hand appears to need less than a formal valuation we then ask:
Would a summary valuation better fulfill the need at hand?
Would simple, objective, analytical support for arbitration or discussions best meet the need?
Would defining a "fair" split of assets or value progress the situation?
Note:We are careful to comply with standards set by the governing bodies for CPAs and valuation professionals, but balance that knowledge with practical need.