Financial Analysis
EQUITY, BUSINESS ENTITIES, ESTATES, INTANGIBLES, AND ECONOMIC VALUE

Detailed Information:

• Applications
• Recent and Significant Engagements

• Financial Services

• Fully Documented Studies

• Audit or Review Support

• Multi-Disciplinary, Senior Consultants

• Independence No Conflict of Interest

• Special Topics in Financial Economic & Valuation

Arthur Consulting Group, inc. is an international consulting firm specializing in economic and financial analysis, valuation, and tax consulting. Our financial analysis practice provides analysis, documentation, and expert testimony for applications such as:

Applications:

• Purchase Price Allocations and step-up in basis for federal tax and accounting purposes, as well as international withholding tax.

• IRC §482 Intercompany Transfer Pricing.

• Damages losses, casualty losses and business interruption.

• Acquisition and divestiture pricing.

• Determination of capital gains.

• Estate valuation for tax purposes.

• Royalty rate and license fee valuation.

• Substantiation of royalties for state tax purposes, when tradenames are owned out-of-state.

• IRC §861(e) Interest Expense Attribution.

• Valuation for customs declaration and other customs duty purposes.

• Fairness opinions, solvency opinions, and due diligence.

• Quantification of economic and technological obsolescence for property valuation and property tax purposes.

• Quantification and separation of intangible values from real property values for property valuation and property tax purposes.

• Valuation of closely held corporations for owner buy-out or other reasons.

Recent and Significant Engagements

Below is a small number of representative valuation projects of Arthur Consulting Group. More complete lists and recommendations are available, by industry, region, and application.

• Global proprietary technology for one of the world's largest makers of brand name clothing, for purchase price allocation.
• Worldwide assets of a major integrated petroleum firm, for purposes of IRC §861(e) Interest Expense Attribution.
• 1,500 patents for a leading maker of consumer electronics, in its acquisition of a major electronics firm.
• Casualty losses from mislaunch of a satellite missile, including modeling of scenarios which suggested commissioning of recovery mission.
• All underlying assets of a leading media company including the television network it owned, when acquired by a major conglomerate. At the time, it was the largest non-energy acquisition in history.
• Intercompany transfer pricing for chemicals division of a major integrated oil company. Proprietary software of a top data storage device company and a leading semiconductor equipment manufacturer, both for customs duty minimization purposes.
• Valuation and defense of royalty rates for a major retailer, challenged in the State of New York. Global underlying assets of a Fortune 50 manufacturer, in a challenge of the taxpayer's interest expense attribution.
• Quantification of economic and technological obsolescence of a food processing plant, resulting in $80 million reduction for ad valorem tax purposes.