Business Valuations & Litigation Support Services

Business Valuations / Disputes · Collaborative & Contested Divorces · Mediation · Settlements

Estate Planning · Partnership / Family Disputes · Expert Testimony · Trial Prep

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Litigation Support Services Offered

Depending on the need, OCA can provide a brief valuation report or an in-depth valuation with a detailed report.  Either way, you can expect a detailed analysis that applies nationally recognized, best-practice valuation approaches and uses current empirical research.

  • Benchmark or establish a range of value for use in collaborative negotiation or settlement that aligns with standard appraisal practices and real market conditions.
  • Analysis of opposing expert’s report.
  • Assist in trial preparation, discovery, depositions, mediations, arbitration.
  • Establish criteria or formulas to determine shareholders’ asset value of a business.
  • Identify discovery items necessary to determine business assets and income sources are disclosed.
  • Comprehensive Business Valuations or USPAP compliant Business Appraisals that are easy to understand.
  • Establish business values for various types of transaction scenarios.
  • Provide support regarding the reasonableness or fairness of proposed value, or lack thereof, of a business asset or personal income.
  • Identify personal benefits resulting in a lower net income that are considered in the ultimate value of the business.
  • Calculate personal income for alimony and child support purposes that includes personal or hidden benefits resulting in a lower net personal income.
Subject Matter Expert Credentials

Since 1986, Mr. Firestone has advised and worked with: small to mid-sized business owners,  business acquisition candidates (individuals, owner / operators, partnerships, strategic and synergistic acquirers, Investment Groups, and Private Equity Groups), Lenders (senior, junior and mezzanine), Business Valuators and Appraisers, Real Estate Appraisers, Machinery & Equipment Appraisers, Attorneys (Contract, Tax, and Litigation), CPAs, Tax Advisors, and Other Allied Professionals.

For many years, Mr. Firestone served on the Board of Directors and is a Past-Chairman of the IBBA (International Business Brokers Association), with a membership of 1,600 who focus on valuing, and representing small “mainstreet” business sales.  Simultaneously, he served on the Board of Directors and is a Past-Chairman of The M&A (Merger & Acquisition) Source, with a membership of 400 business valuation analysts, professional intermediaries, investment bankers, lenders, attorneys, and private equity groups specializing in lower middle market companies.

Mr. Firestone has been awarded the M&AMI credential (Merger & Acquisition Master Intermediary), CBI (Certified Business Intermediary), the Darrell Fouts Award for Excellence in the Profession, a Real Estate Brokerage License (state of Oklahoma), and an Honorary Lifetime Membership to The M&A Source.  Mr. Firestone is a founding contributor and past Board Member of BIEF (Business Intermediary Education Foundation) that promotes business intermediary and entrepreneurship through education and scholarships, and he continues as a member of the IBBA’s Past Presidents Counsel to offer guidance to the IBBA and brokerage industry.

Mr. Firestone has served on the SITF (Strategic Issues Task Force) which included participation with the SEC Licensing Task Force – Part of SEC Advisory Committee Exploration of Private-Placement Broker-Dealers regulatory issues and recommendations.

Relevant Courses / Curriculum (Taken or Authored or Taught or Presented by Mr. Firestone)

  1. Introduction to Business Valuation
  2. Analyzing & Recasting Financial Statements and Tax Returns
  3. Valuation Methods of Small to Mid-Sized Companies
  4. Tax Boot Camp
  5. SBA Financing
  6. Financing the Sale or Acquisition of A Business
  7. Mezzanine Finance: Its Use and Characteristics
  8. Financing – The Options Available
  9. Succession Planning
  10. Introduction to Mergers & Acquisitions
  11. M&A Best Practices
  12. Working With Distressed Companies
  13. Professional Practice Management
  14. Structuring Mergers & Fold-In Transactions
  15. Managing A Seller’s/Owner’s Options
  16. Essentials for Managing an M&A Auction
  17. Merger & Acquisition Closing Techniques
  18. Legal Issues in Mergers & Acquisitions
  19. M&A Negotiations
  20. M&A Healthcare Industry Opportunities
  21. Marketing Merger & Acquisition Opportunities
  22. How Management Structure Impacts Business Value
  23. Best Practices
  24. Managing Merger & Acquisition Transactions
  25. Attracting Strategic Public Company Buyers(PubCos)
  26. Setting Appropriate Expectations (for Business Owners)
  27. Transitioning from Mainstreet (small business) to Mid-Market Companies
  28. Developing A Corporate Acquisition Strategy
  29. Executing an Acquisition Strategy
  30. Managing Due Diligence
  31. Pre and Post Closing Issues
  32. Overview of Current M&A Markets
  33. Structured Sales
  34. Structuring Management Buy-Outs (MBOs)
  35. Leveraging Current Events to Your Advantage
Business Valuations & Expert Testimony

The ability to successfully communicate why the business value is appropriate and fair is crucial in order to “seal the deal” when representing business sales, valuations, mergers and acquisitions of lower middle market and main street companies.

Consequently, as a fundamental step when representing clients in business sales, valuations, mergers and acquisitions of lower middle market and main street companies, OCA’s Founder and President – Rob Firestone – has extensive experience in preparing, calculating and analyzing Business Valuations, Pricing Strategy Opinions, Business Value Benchmarking, and Ranges of Value.

Matters involving family-held or privately-held businesses or partnership interests often must be valued prior to property settlement or asset distribution. In business, it is common and beneficial to reduce net income for tax purposes throughout the life of the business.  However, this practice could ultimately provide a benefit for one party over another as it relates to divorce proceedings, estate planning, business formation or partnership or disputes.

USPAP Business Appraisals & Reports

Depending on the need, OCA can provide a brief valuation report or an in-depth valuation with a detailed report.  Either way, you can expect a detailed analysis that applies nationally recognized, best-practice valuation approaches and uses current empirical research.

Ordinarily, our business valuations are  prepared with general adherence to the Uniform Standards for Professional Appraisal Practices (USPAP), in particularly, Standards 9 and 10: Business Appraisal Development and Reporting.

Internal Revenue Service Ruling (RR 59-60), “as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of the relevant facts.”

In support of the RR 59-60 endeavor, OCA’s conclusions within a Report are not ordinarily based exclusively on: (i) accounting, (ii) financial reports or data, (iii) usual theoretical values often found embodied in valuations, or (iv) what general rules of thumb might suggest for an expected value. 

Certainly, OCA’s conclusions ordinarily consider each of the generally accepted Standard Appraisal Practice Approaches (Income, Asset, and Market Data).  However, because of our unique expertise we ordinarily also utilize and include OCA’s proprietary “Market Feasibility Approach,” based on experience with real market transactional conditions being successfully negotiated, between a hypothetical buyer and seller, which is the fundamental basis of consideration, as defined by RR 59-60.

Do You Know the Value of Your Business?

Do You Know The Value of Your Business?
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At highly competitive rates, OCA provides a range of expert business valuation services and calculation of the business owner’s income amidst the benefits or perks hidden within the financials that can save you thousands or position you to gain far more in the outcome.

With over 30 years of experience providing business valuations, business sales, mergers & acquisitions, sourcing funds and investors, and business consulting, our ability to streamline and simplify a complex process makes it easier and less expensive for you to achieve resolution during those times in life that are ordinarily difficult and expensive.

OCA’s involvement can encourage parties to settle rather than engage in protracted negotiations or litigations, and sends a strong signal to others before even setting foot in mediation or a courtroom.

A compelling reason to come to an agreement can be as simple as an astute awareness that, as a Subject Matter Expert analyzing the business, its value and its financial and operational documentation, OCA has the ability to weigh in or oppose other expert’s reports or conclusions, and calculate an owner’s income for alimony and child support purposes.

If timeliness is key, we can generally accommodate narrow timetables.  We are nimble enough to take a “phased approach” to the litigation process.

We can quickly assess and provide a brief overview of the financial information and advise you if there is likely more to be unveiled, or if such an in-depth search will likely be unfruitful – – this can save your client thousands or position them to gain far more in the outcome.

Before setting foot in a courtroom or mediation, our phased approach sends a strong signal to others that a professional will be analyzing the business value or calculating an owner’s income for alimony and child support purposes. This phased approach can:

        • Outline a “case specific” and targeted request for discovery items.
        • Provide review, interpretation, and a detailed questionnaire of discovery items received.
        • Encourage parties to settle with regards to the financial matters.
        • Participate and / or interpret information as presented throughout a mediation or arbitration.
        • Develop a strategic pre-trial course for questions regarding financial matters.
        • Have OCA available for expert testimony, if the need arises.

Let OCA Find the Hidden Gold!

Ordinarily, attorneys and advisors have an intuitive sense if there is “more to the story” (or gold tucked away) and oftentimes utilize a generic list of interrogatories that simply don’t unveil what is there. Frustration sets in, but it doesn’t have to.  Case specific insight and knowing what to target or to require for production in discovery, or how to interpret or discombobulate the information is critical.  OCA can help!

Aside from the obvious bottom line on tax returns, we can help calculate and identify income from the business that includes hidden benefits or perks, and other values that can or should be allocated as income.

For attorneys and their clients, this can prove beneficial when calculating alimony or child support – or as a means to encourage a settlement offer.

Collaborative Divorce or Mediated Settlements

At a reduced fee that can save the parties money, OCA can provide a third-party business valuation and settlement perspectives, allowing the parties and their attorneys to focus on other areas that may require more protracted negotiation and / or dispute.

The easiest and least expensive path is to have the parties jointly agree to an OCA business valuation and split the cost, thereby assuring them of a party neutral and unbiased valuation perspective, and income identification.

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