Our resource center provides business owners, advisors and entrepreneurs with helpful information related to all our service areas—
from mergers and acquisitions to valuation advisory to forensic accounting.

Whether you are a business owner preparing for the eventual sale of your company or an attorney wanting to learn about how to vet a forensic
accounting or valuation expert for court, our financial publications, press articles, case studies, reports, and completed transactions will point you in
the right direction.



The following publications written by Mariner Capital Advisors professionals cover topics ranging from exit planning to identifying fraud in your company. 

How to Handle Unsolicited Offers for Your RIA | Learn how to handle buyers who make unsolicited offers to acquire your RIA.

Timing the Market: Economic Recessions and Succession Planning | Another recession may be on the horizon. How could another recession impact your business succession plan?

Succession Planning 101 for RIAs | An overview of business succession planning for financial advisors.

M&A for RIAs: Are You a Buyer or a Seller?Insights on RIA industry M&A trends and considerations to help advisors determine whether they should be buyers or sellers.

Tax Reform: How Does It Impact Business Succession Planning?An article covering some of the valuation nuances involved in making charitable donations of closely-held business interests.

Beware of Online 409A Valuation ServicesWhy you should use extreme caution before using online platforms for 409A valuations for employee stock options.

Middle Market Private Equity Update | Discussing private equity M&A trends over the past year and what to expect for the remainder of 2017.

How Proposed Regulations Under IRC Section 2704 Could Impact Gift & Estate Tax | A close look at newly proposed regulations under IRC Section 2704 from a valuation perspective.

Valuation Basics For Charitable Giving An article covering some of the valuation nuances involved in making charitable donations of closely-held business interests.

Who Should I Sell My Company To? | The differences between financial and strategic buyers in M&A transactions and how to determine the best buyer for your company.

10 Things to Know About Selling Your Business Selling a business is a complex process. Prepare to sell your company by considering these common business owner questions about the M&A sale process

Events That Trigger A Business Valuation | Business valuations are often necessary to facilitate M&A transactions and conduct tax planning, and for financial planning and legal purposes.

Understanding The Value Of Your Company | This article discusses the factors that influence a company’s value and information used by appraisers in the valuation process.

10 Things To Know About Business Valuation | This publication offers a general overview of what a business valuation is, when it is needed, and how it can be used.

Build Your Company’s Value with Key Performance Indicators | Using key performance indicators can help you measure and achieve your strategic goals and help you increase your company’s value.

Built-In Gains Tax Recognition Period Permanently Reduced | Recent legislation permanently reduced the BIG tax recognition period, making it easier for some business owners to sell their companies.

The Benefit of Annual Business Valuations | Some compelling reasons why every business owner should have a business valuation that is updated annually.

Defending Marketability Discounts With Mandelbaum Factors | How Mandelbaum factors can be used to defend marketability discounts in gift and estate tax valuations.

Charitable Giving Considerations for Venture Capitalists | How gifting an interest in a portfolio company to charity can be a viable exit strategy for venture capital investors.

Stock Options: Valuation and Tax Issues | How to obtain a favorable valuation for stock option pricing and tax compliance purposes.

Buy-Sell Agreements: Preventing Disputes Over Value | A discussion on valuation mechanisms found in buy-sell agreements and which are more effective at preventing disputes.

Timing the Sale of Your Company | Advice on how to time the sale of your company to achieve maximum value.

Business Valuation Issues in Shareholder Disputes | Attorneys should be mindful of certain business valuation issues specific to shareholder disputes before engaging a business valuation expert.

Navigating the Sale of Your Company | Selling a business requires early planning and an in-depth understanding of the sale process. Learn the benefits and challenges of exit planning as we detail each step involved in selling a company.

Liability Issues to Consider When Selling A Company | It’s important to understand how buyers evaluate companies for potential liabilities before an acquisition. We discuss liability issues that impact M&A transactions.

Rebuttal Reports: Critiquing Business Valuations | Rebuttal reports are often used in litigation settings to address flaws in business valuation reports prepared by an opposing party’s expert witness. Consider these common business valuation flaws.

SEC Increases Focus on Private Fund Activities | How recent moves by the SEC indicate that it plans to expand its examination of private equity firm activities to build transparency within the industry.

Lost Profits in Patent Infringement Claims | Discussing forensic accounting issues to consider when seeking to recover lost profits in a patent infringement claim.

Trends in Structuring Earnout Agreements | Summary of key trends in structuring earnout agreements can serve as a starting point for negotiating terms that align the best interests of both buyers and sellers.

Normalizing Adjustments in Business Valuation | An explanation of why normalization is a required step in the business valuation process and examples of common normalizing adjustments.

Calculating Economic Damages Involving Individuals | Outlining the basic components of damages calculations involving individuals and the forensic accountant’s role in economic damages claims.

Business Valuation Issues in Divorce | If a closely held business is part of the marital estate in a divorce case, there are several issues to consider when engaging a business valuation expert.

The Basics of Lost Profits Calculations | The basics of lost profits and economic damages claims are explained from forensic accounting and business valuation perspectives.

Understanding Private Equity Groups | We discuss the current private equity industry and explain how it impacts business owners and middle-market M&A activity.

Embezzlement from Skimming | detailed discussion on how to detect and prevent skimming schemes—one of the most prevalent forms of corporate fraud.

Common Concerns About Selling A Company | We address common concerns that business owners have about the sale process and explain why 2014 may be an ideal time for some owners to sell their companies.

Asset Sale vs. Stock Sale: Tax Issues? | If you are considering selling or buying a company, be sure to understand the tax consequences of structuring your deal as an asset sale or stock sale.

Top Misappropriation Schemes | We explain the top misappropriation schemes that threaten companies and discuss resources that can help business owners detect and deter fraud in their organizations.

Maximizing The Value Of Your Company Through A Sale Address these commonly asked questions in order to achieve maximum value through the sale of your company.

Protecting The Value Of Your Company | How to identify and prevent employee crime through properly designed internal controls.

Asset Sale vs. Stock Sale: What’s The Difference | A discussion of the general differences between asset sales and stock sales from the viewpoint of the buyer and seller.

Sell Your Company Outright Or Recapitalize It? | The benefits of a majority or minority recapitalization compared to an outright sale of the business.

Top 10 Exit Planning Mistakes | look at the common mistakes by business owners when considering the sale of their company.

How To Identify A Qualified Expert | Asking key questions and testing the general knowledge of the expert can reduce the risk of hiring an unqualified expert.

Family Businesses And Succession Planning Challenges | With more than one-third of business owners expecting succession planning to be a significant challenge in the next five years, this publication is a must read to prepare yourself.

Mentor A Successor To Increase Your Company’s Value | Having a successor who can perform the functions of the owner reduces owner dependency risk and increases the value of the business through the eyes of an investor.

Seven Tips To Maximize Your Company’s Value | Learn about the ways to increase the value of your business and how to achieve your financial goals through a sale or recapitalization.

Due Diligence Findings That Can Threaten A Deal | Buyers in M&A transactions sometimes uncover serious and previously undisclosed issues during due diligence that can threaten the value of a deal.

Prepare For The Future With A Buy-Sell Agreement | Buy-sell agreements are valuable tools that make navigating unexpected events easier and can even help maintain a positive relationship between owners.

How To Sell Your Sale To Employees | Confidentiality is often a concern among business owners looking to sell. However, when it is time to tell your employees there is a right and wrong way to go about it.

The Importance Of Sell-Side Due Diligence | Having a clean set of financial records and properly presenting any skeletons in the closet can go a long way in ensuring a smooth sale process when it’s time for the buyer to conduct their own due diligence.

Who To Hire When Selling Your Business | Learn the differences between a business broker, M&A intermediary, and investment banker to determine which one is right for you and your business.

How Valuation Discounts Can Protect Family Wealth | Discounts for lack of control and marketability are commonly applied to the value of a minority interest, resulting in a lower valuation and lower tax liability.

A Closer Look At Rebuttal Reports | Identifying discrepancies and exposing flaws of opposing experts are sometimes key components of a rebuttal report.

How Valuation Experts Can Assist Attorneys | Don’t just think of valuation experts as providing the ability to testify on the stand. Valuation experts can help with your case in other ways, such as discovery assistance, deposition assistance, opposing expert review, and strategy development.

How To Handle Unsolicited Offers | Trying to manage an unsolicited offer can be a challenge if you are unprepared. Gaining a deeper insight into the reason behind the unsolicited offer is critical to successfully navigating the negotiations and completing a deal.

How Can A Business Valuation Help Me Plan My Exit Strategy? | Without knowing what your business is worth, how can you know if you are able to retire the way you want? A business valuation can bring clarity to what your company is worth as well as identify areas that the business can improve to be more prepared for an eventual sale.

Eight First Times Seller Mistakes | The sale process can be overwhelming for a first-time seller. Learn about some of the mistakes that these sellers make so that you don’t jeopardize your own deal.

Mariner Capital Advisors’ Business Valuation Process | description of the different phases of our valuation process. This can help you know what to prepare for when going through a business valuation with a firm like ours.

Private vs. Public Company Valuations | While the same financial and valuation theory is used to value both public and private companies, there are distinct differences that appraisers and business owners of private companies must be aware of.

Exit Planning 101 | Exit planning is often not given the attention it deserves. Since most business owners hold 50 to 75 percent of their personal net worth in their business, it is imperative they have exit planning goals and a strategy identified before retirement.

Maximize Your Company’s Value | Internal and external factors play a role in your company’s value. Learn more about what these factors are and what you can do about them

Selling Your Company: Working Through Due Diligence | Due diligence is often the most difficult part of the sale process for a business owner. Preparing for the process and working with an advisor that can manage it properly goes a long way in ensuring a smooth and successful sale.

The ABC’s of Business Valuation Designations | Not all business valuation designations are created equal. Learn about what it takes to get all the different letters behind an appraiser’s name.