Business Valuation Services by Purpose
Business valuations are performed for different reasons, and the purpose of the valuation determines the appropriate methodology, level of rigor, and type of report.
Below are the most common situations in which a business valuation is required or advisable. Each page provides a focused explanation of the context, requirements, and recommended type of engagement.
Growth & Strategy
Valuations used internally to understand value drivers, assess risk, identify value gaps, refine strategy, and support better long-term decision-making—without necessarily having a transactional intent.
Provide valuation support for lender requirements, including SBA loans, acquisitions, and leveraged transactions.
Provide valuation support for lender requirements, including SBA loans, acquisitions, and leveraged transactions.
Determine value for buyers, sellers, or both sides of a transaction, including deal structuring and negotiation.
Succession, Exit Planning & Sales
Understanding business value as part of long‑term ownership transition, whether transferring internally, externally, or preparing for future liquidity events.
Valuations used before engaging buyers to assess readiness, identify gaps and value drivers, and reduce uncertainty prior to a formal sale process.
Compliance
Determine fair market value of common stock for equity compensation and IRS compliance. Support Employee Stock Ownership Plans, including transaction and annual valuation requirements.
Valuations supporting transfers to trusts and estate structures, including GRATs, ILITs, FLPs, and other planning vehicles.
Provide executors with the certified Detailed Reports required to settle federal estate tax liabilities and establish a “step-up” in basis.
Support reporting of gifted business interests and establish defensible fair market value for tax purposes. Protect your lifetime exemption with “Adequate Disclosure” valuations that meet the strict scrutiny of IRS reviewers.
Valuations required for non‑cash charitable gifts, ensuring proper substantiation and compliance with IRS reporting requirements.
Other Purposes, including Litigation
Determine business value for equitable distribution in collaborative or litigated matrimonial matters.
Establish value for buy-ins, buyouts, and ownership disagreements, including litigation support.
Valuation‑based analyses assessing financial condition in transactions, restructurings, or disputes where creditor rights or fiduciary duties are implicated.
Gato Consulting gathered several differentiators to deliver robust, accurate, and defensible valuations for every purpose.
What sets 
valuations apart
Certified & Standards-Driven
Real Transaction & Continuous Valuation Experience
Independent Peer Review on Every Engagement
Powered by Institutional-Grade Databases
Court-Ready Work
Guaranteed Timelines - or you pay less
A Valuation you can Trust • A Report you can defend • A process that follows your timeline